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"value": "ParticipationsBrunel International N.V.\u2019s main participations are listed below. Brunel Construction & Maintenance Services Pty Ltd, Perth, These are included in the consolidated annual accounts of AustraliaBrunel International N.V. Unless otherwise stated, all these SES Labour Solutions Pty Ltd, Brisbane, Australiaparticipations are, directly or indirectly, wholly-owned and SESLS Pty Ltd, Brisbane, AustraliaBrunel has full or over half of the voting power. Some non-SES Industrial Pty Ltd, Brisbane, Australiamaterial participations are not included in the list.SES Resources Pty Ltd, Brisbane, AustraliaBrunel Energy Inc, Houston, Unites States of AmericaBrunel Corporate B.V., Amsterdam, The Netherlands Brunel Resources Inc, Houston, Unites States of AmericaBrunel Energy Europe Staff B.V., Amsterdam, The NetherlandsBrunel Energy Canada Inc, Calgary, CanadaBrunel Nederland B.V., Rotterdam, The NetherlandsBrunel Energy Servicos Ltda Brasil, Rio de Janeiro, BrazilBrunel Energy Holding B.V., Rotterdam, The NetherlandsBrunel Mexico Sa de CV, Mexico City, MexicoBrunel Energy Europe B.V., Rotterdam, The NetherlandsBrunel Muscat LLC, (70%) Muscat, OmanBrunel Belgium N.V., Mechelen, BelgiumBrunel Atyrau LLP, Atyrau, KazakhstanBrunel International UK Ltd, Glasgow, United KingdomBrunel Kazakhstan LLP, (50%) Atyrau, KazakhstanCelsium Ltd, Birmingham, United KingdomBrunel Guyana Inc, Georgetown, GuyanaBrunel Service GmbH & Co. KG, Bremen, GermanyBrunel New Zealand Ltd, New Plymouth, New Zealand Brunel GmbH, Bremen, GermanyPt Brunel Service Indonesia, Jakarta, IndonesiaBrunel Car Synergies GmbH, Bochum, GermanyBrunel Suriname N.V., Paramaribo, SurinameBrunel International France Srl, Paris, FranceSEAFox Apollo 1 Limited, (72%) London, United KingdomBrunel Italia Srl, Milan, ItalyTaylor Hopkinson Limited, (72%) Glasgow, United KingdomBrunel Energy Norge AS, Stavanger, NorwayTaylor Hopkinson Corporation, (72%) Boston, United StatesBrunel Austria GmbH, Salzburg, Austriaof America Brunel Switzerland AG, Z\u00fcrich, SwitzerlandTaylor Hopkinson LLC, (72%) Cheyenne, United States of AmericaBrunel CZ s.r.o., Prague, Czech RepublicTaylor Hopkinson Pte Ltd, (72%) SingaporeBrunel Romania Srl, Bucharest, RomaniaTaylor Hopkinson Spain SL, (72%) Valencia, SpainBrunel Denmark ApS, Copenhagen, DenmarkTaylor Hopkinson Taiwan Branch, (72%) Taipei, TaiwanBrunel Recruitment Kazakhstan LLP, Atyrau, KazakhstanBrunel Taiwan Services Company Ltd, Taipei, TaiwanBrunel Energy Nigeria Ltd, Lagos, NigeriaBrunel Energy Services Israel Ltd, Tel Aviv, IsraelBrunel Mozambique Lda, Maputo, MozambiqueInternational Commissioning & Engineering Pte Ltd, (51%) Brunel Energy LLC, Dubai, United Arab EmiratesSingaporeBrunel DMCC, Dubai, United Arab EmiratesBrunel Oil & Gas Services WLL, (75%) Doha, QatarBrunel International UK Ltd (registration number: SC66400)Brunel India Private Ltd, Mumbai, Indiais exempt from the audit of its accounts under section 479A Brunel Energy Kuwait WLL, (75%) Farwania, Kuwaitof the UK Companies Act 2006.Ishtar Baghdad for General Services LLC, Baghdad, IraqBrunel Energy Japan K.K., Tokyo, JapanBrunel GmbH (registration number: HRB 16935 HB) has Brunel International South East Asia Pte Ltd, Singaporemade use of the exemptions under Section 264 (3) of the Brunel Technical Services Pte Ltd, SingaporeGerman Commercial Code.Brunel International South East Asia PNG Limited, Port Moresby, Papua New GuineaBrunel Car Synergies GmbH (registration number: B 31858) Brunel Energy Malaysia SDN BHD, Kuala Lumpur, Malaysiahas made use of the exemptions under Section 264 (3) of Brunel Energy Korea Ltd, Ulsan, South Koreathe German Commercial Code.Brunel Hong Kong Ltd, Hong Kong, ChinaBrunel Consultancy Shanghai Ltd, Shanghai, ChinaBrunel Service GmbH & Co. KG (registration number: HRA Brunel Engineering (Dalian) Ltd, Dalian, China26399 HB) has made use of the exemptions under Section Brunel Engineering Services (Qingdao) Co. Ltd, Qingdao, China264b of the German Commercial Code.Brunel Engineering Services (Nantong) Co. Ltd, Nantong, ChinaBrunel Technical Services Thailand Ltd, Bangkok, ThailandThe company has issued joint and several liability statements in Brunel Vietnam Company Ltd, Ho Chi Minh City, Vietnamaccordance with Section 403, Part 9, Book 2 of the Dutch Civil Brunel Myanmar Co. Ltd, Yangon, MyanmarCode for a limited number of its Dutch subsidiary companies, Brunel Australia Holdings Pty Ltd, Perth, Australiamainly serving as subholding companies.Brunel Energy Pty Ltd, Perth, AustraliaBrunel Technical Services Pty Ltd, Perth, AustraliaNew and amended standards adopted by the groupThe group has applied the following amendments for the first time for their annual reporting periodcommencing 1 January 2022:\u2022 Property, Plant and Equipment: Proceeds before Intended Use \u2013 Amendments to IAS 16\u2022 Onerous Contracts \u2013 Cost of Fulfilling a Contract \u2013 Amendments to IAS 37\u2022 Annual Improvements to IFRS Standards 2018-2020, and\u2022 Reference to the Conceptual Framework \u2013 Amendments to IFRS 3.The amendments listed above did not have any impact on the amounts recognised in prior periods and are not expected to significantly affect the current or future periods.New standards and interpretations not yet adopted Certain new accounting standards and interpretations havebeen published that are not mandatory for 31 December 2022 reporting periods and have not been early adopted bythe group. These standards are not expected to have a material impact on the group in the current or future reporting periods and on foreseeable future transactions. Principles of consolidationThe consolidated annual accounts include the financial information of Brunel International N.V. and its subsidiaries. Subsidiaries relate to companies controlled directly or indirectly by Brunel International N.V. These companies are listed on page 131. An investor controls an investee when it is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. The results of acquired or disposed companies are consolidatedfrom the date on which control is transferred and the date the control is ceased, respectively. Brunel\u2019s activities are mainly contracting and recruitmentservices (more than 90% share in the overall revenue).All intra-group transactions, balances, income and expensesare eliminated on consolidation.Non-controlling interests in subsidiaries are identified separately from Brunel\u2019s equity therein. Those interests of non-controlling shareholders that are present ownership interests entitling their holders to a proportionate share of net assets upon liquidation may initially be measured at fair value or at the non-controlling interests\u2019 proportionate share of the fair value of the acquiree\u2019s identifiable net assets. The choice of measurement is made on an acquisition-by-acquisition basis. Subsequent to an acquisition, the carrying amount of non-controlling interests is the amount of those interests at initial recognition plus the non-controlling interests\u2019 share of subsequent changes in equity.Profit or loss and each component of other comprehensive income are attributed to the owners of the Company and to the non-controlling interests. Total comprehensive income of the subsidiaries is attributed to the owners of the Company and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance.The group treats transactions with non-controlling interests that do not result in a loss of control as transactions with equity owners of the group. A change in ownership interest results in an adjustment between the carrying amounts of the controlling and non-controlling interests to reflect their relative interests in the subsidiary. Any difference between the amount of the adjustment to non-controlling interests and any consideration paid or received is recognised in a separate reserve within equity attributable to owners of the Company.Accounting principles for the valuation of assets and liabilities and determinationof profitBusiness combinationsThe acquisition method of accounting is used to account forall business combinations, regardless of whether equity instruments or other assets are acquired. The consideration transferred for the acquisition of a subsidiary comprises the:\u2022 fair values of the assets transferred\u2022 liabilities incurred to the former owners of the acquired business\u2022 equity interests issued by the group\u2022 fair value of any pre-existing equity interest in the subsidiary.\u2022 fair value of any asset or liability resulting from a contingent consideration arrangement, andThe excess of the:\u2022 consideration transferred,\u2022 amount of any non-controlling interest in the acquired entity, and\u2022 acquisition-date fair value of any previous equity interest in the acquired entityover the fair value of the net identifiable assets acquired is recorded as goodwill. If those amounts are less than the fair value of the net identifiable assets of the business acquired, the difference is recognised directly in profit or loss as a bargain purchase. Where settlement of any part ofcash consideration is deferred, the amounts payable in thefuture are discounted to their present value as at the date of exchange. The discount rate used is the entity\u2019s incremental borrowing rate, being the rate at which a similar borrowing could be obtained from an independent financier under comparable terms and conditions. Contingent consideration is classified either as equity or a financial liability. Amounts classified as a financial liability are subsequently remeasured to fair value, with changes infair value recognised in profit or loss. If the business combination is achieved in stages, the acquisition date carrying value of the acquirer\u2019s previously held equity interest in the acquiree is remeasured to fair value at the acquisition date. Any gains or losses arising from such remeasurement are recognised in profit or loss.GoodwillWhen a company or business is acquired, the acquirer recognises goodwill as an asset. Goodwill is recognised for the future economic benefits arising from assets acquired that are not individually identified and separately recognised. The excess of the consideration transferred over the fair valueof the identifiable net assets acquired is recorded as goodwill.Impairment of goodwill will be tested at least annually. An impairment loss recognised for goodwill is not reversed in a subsequent period. Changes in ownership interests in subsidiaries that do not result in loss of control are dealt with in equity.Statement of complianceThe annual accounts have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the European Union and also comply with the financial reporting requirements included in Part 9 of Book 2of the Dutch Civil Code.The annual accounts have been prepared under the historical cost convention, except for financial assets at amortised cost, financial liabilities measured at fair value through profit and loss, share based payments and contingent consideration.The annual accounts were signed and authorised for issue by the Board of Directors and released for publication on 17February 2023.General informationBrunel International N.V., registered at the chamber of commerce under number 24261450, is a public limited liability company domiciled in Amsterdam, the Netherlands and listed on the Euronext Amsterdam. Approximately 60,05% of the capital interest is held by a company owned by Brunel\u2019s founder Mr. J. Brand.The head office of the company is located in Amsterdam, the address is:John M. Keynesplein 331066 EP Amsterdam The NetherlandsThe consolidated annual accounts of Brunel include the company and its subsidiaries (together referred to as \u2018Brunel\u2019). A summary of the main subsidiaries is included onpage 131 of this report. The annual accounts and the dividend proposal are subject to adoption by the General Meeting of Shareholders on 11 May 2023.Unless stated otherwise all the information in these annual accounts is in thousands of Euro, which is the Company\u2019s functional currency. All financial information presented in Euro has been rounded to the nearest thousand. Property, plant and equipment Property plant and equipment are stated at historical cost less accumulated depreciation and impairment losses. Historical cost includes expenditures that are directly attributable to the acquisition of the assets. Depreciation of property, plant and equipment is charged to operating expenses on a straight-line basis over their estimated useful lives, from the date they are available for use. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised as other income or expenses in the consolidated profit and loss account. Investments accounted for using the equity methodAssociates are all entities over which the group has significant influence but not control, generally accompanying a shareholding of between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting. Under the equitymethod, the investment is initially recognised at cost, and the carrying amount is increased or decreased to recognise the investor\u2019s share of the profit or loss of the investee after the date of acquisition. The group\u2019s investment in associatesincludes goodwill identified on acquisition. This equity method includes the carrying amount of the investment together with all other long-term interests.Loans to subsidiaries and associates (\u2018funding\u2019) in the group's balance sheet is initially stated at fair value. Subsequent measurement is at amortised costs less provision for impairment.Impairment of assetsGoodwill and intangible assets that have an indefinite useful life are not subject to amortisation and are tested annually for impairment, or more frequently if events or changes in circumstances indicate that they might be impaired. Other assets are tested for impairment whenever events or changes in circumstances indicate that the carrying amountmay not be recoverable. An impairment loss is recognised for the amount by which the asset\u2019s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less costs of disposal and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash inflows which are largely independent of the cash inflows from other assets or groupsof assets (cash-generating units). Non-financial assets other than goodwill that suffered an impairment are reviewed for possible reversal of the impairment at the end of each reporting period.Financial fixed assetsThe group classifies its financial assets in the following measurement categories:\u2022 those to be measured subsequently at fair value (either through OCI or through profit or loss), and \u2022 those to be measured at amortised cost.The classification depends on the entity\u2019s business model for managing the financial assets and the contractual terms of the cash flows.For assets measured at fair value, gains and losses will eitherbe recorded in profit or loss or OCI. For investments in equity instruments that are not held for trading, this will depend on whether the group has made an irrevocable election at the time of initial recognition to account for the equity investment at fair value through other comprehensiveincome (FVOCI).Recognition and derecognitionRegular way purchases and sales of financial assets are recognised on trade date, being the date on which the group commits to purchase or sell the asset. Financial assets are derecognised when the rights to receive cash flows from the financial assets have expired or have been transferred and the group has transferred substantially allthe risks and rewards of ownership.MeasurementAt initial recognition, the group measures a financial asset atits fair value plus, in the case of a financial asset not at fair value through profit or loss (FVPL), transaction costs that are directly attributable to the acquisition of the financial asset. Transaction costs of financial assets carried at FVPL are expensed in profit or loss.Debt instrumentsSubsequent measurement of debt instruments depends on the group\u2019s business model for managing the asset and the cash flow characteristics of the asset. There are three measurement categories into which the group classifies its debt instruments:\u2022 Amortised cost: Assets that are held for collection of contractual cash flows, where those cash flows represent solely payments of principal and interest, are measured at amortised cost. Interest income from these financial assets is included in finance income using the effective interest rate method. Any gain or loss arising on derecognition is recognised directly in profit or loss and presented in other gains/(losses) together with foreign exchange gains and losses. Impairment losses are presented as separate line item in the statement of profit or loss. \u2022 FVOCI: Assets that are held for collection of contractual cash flows and for selling the financial assets, where the assets\u2019 cash flows represent solely payments of principal and interest, are measured at FVOCI. Movements in the carrying amount are taken through OCI, except for the recognition of impairment gains or losses, interest income and foreign exchange gains and losses, which arerecognised in profit or loss. When the financial asset is derecognised, the cumulative gain or loss previously recognised in OCI is reclassified from equity to profit or loss and recognised in other gains/(losses). Interest income from these financial assets is included in finance income using the effective interest rate method. Foreign exchange gains and losses are presented in other gains/(losses), and impairment expenses are presented as separate line item in the statement of profit or loss.Acquisition-related intangible assetsAcquisition-related intangible assets (customer databasesand trade names) that are acquired by the group and havedefinite useful lives are stated at cost less accumulated amortisation and impairment losses. When an intangible asset is acquired in a business combination, its cost is the fair value at the date of its acquisition. This cost is determined on a basis that reflects the estimated amount that the entity would have paid for the asset in an arm\u2019s length transaction between knowledgeable and willing parties, based on the best information available. Amortisation of acquisition-related intangible assets is charged to depreciation and amortisation on a straight-linebasis over their estimated useful lives, from the date they are available for use. The residual values and useful lives arereviewed at each balance sheet date and adjusted, if appropriate. Refer to note 4 Other intangible assets for further details. SoftwareAcquired software (licenses) and developed software are stated at cost less accumulated amortisation and impairment losses. Expenditures in relation to the development of identifiable and unique software products used by the group, and that will probably generate economic benefits exceeding costs beyond one year, are recognised as intangible assets and amortised over their estimated useful lives. Capitalised costs include personnel expenses of software development and an appropriate portion of relevant overhead. Expenditures associated with maintaining computer software programs are recognised asan expense when incurred. Amortisation of software applications is charged to depreciation and amortisation ona straight-line basis over their estimated useful lives, from the date they are available for use. The residual values and useful lives are reviewed at each balance sheet date and adjusted, if appropriate. Acquired computer software licenses are amortised, using the straight-line method, over their useful lives.Goodwill is allocated to groups of cash-generating units forthe purpose of impairment testing. The allocation is made to those groups of cash-generating units that are expectedto benefit from the business combination in which the goodwill arose.Goodwill at acquisition date is measured as:\u2022 The fair value of the consideration transferred, being the fair value of the assets given and liabilities incurred or assumed; plus\u2022 The recognised amount of non-controlling interests in theacquiree; plus\u2022 The fair value of any previous equity interests in the acquiree (if the business combination is achieved in stages); less\u2022 The fair value of identifiable assets acquired and liabilities assumed (including contingent liabilities).A cash-generating unit to which goodwill has been allocatedis tested for impairment annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than its carrying amount, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro rata based on the carrying amount of each asset in the unit. Any impairment loss for goodwill is recognised directly in the profit or loss. An impairment loss recognised for goodwill is not reversed in subsequent periods.The recoverable amount is based on the higher of the fair value less cost of disposal and value in use. The value in use is determined by means of cash flow projections based on the actual operating results adjusted for non-cash items (mainly depreciation) and the expected future performance.The latter is based on management\u2019s estimates and assumptions of revenue growth and development of operating margins, assessed with external data.\u2022 FVPL: Assets that do not meet the criteria for amortisedcost or FVOCI are measured at FVPL. A gain or loss on adebt investment that is subsequently measured at FVPLis recognised in profit or loss and presented net within other gains/(losses) in the period in which it arises.Equity instrumentsThe group subsequently measures all equity investments at fair value. Where the group\u2019s management has elected to present fair value gains and losses on equity investments in OCI, there is no subsequent reclassificationof fair value gains and losses to profit or loss following the derecognition of the investment. Dividends from such investments continue to be recognised in profit or loss as other income when the group\u2019s right to receive payments is established.Changes in the fair value of financial assets at FVPL are recognised in other gains/(losses) in the statement of profit or loss as applicable. Impairment losses (and reversal of impairment losses) on equity investments measured at FVOCI are not reported separately from other changes in fair value.Impairment of financial fixed assetsThe group assesses on a forward-looking basis the expected credit losses associated with its debt instrumentscarried at amortised cost and FVOCI. The impairment methodology applied depends on whether there has been asignificant increase in credit risk.For trade receivables, the group applies the simplified approach permitted by IFRS 9, which requiresexpected lifetime losses to be recognised from initialrecognition of the receivables, see note 9 forfurther details.Trade receivable and other receivables Trade receivable and other receivables are initially stated at fair value. Subsequent measurement is at amortised costs less provision for impairment. For the provision for impairment, the group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables andcontract assets.To measure the expected credit losses, trade receivables and accrued income have been grouped based on shared credit risk characteristics and the days past due. The accrued income relates to unbilled work in progress and have substantially the same risk characteristics as the trade receivables for the same types of contracts. The group has therefore concluded that the expected loss rates for trade receivables are a reasonable approximation of the loss rates for the accrued income. The expected loss rates are based on the payment profiles of sales over a period of 36 months before 1 January 2022 and the corresponding historical credit losses experienced within this period. The historical loss rates are adjusted to reflect current and forward-looking information on macroeconomic factors affecting the ability of the customers to settle the receivables.Contract assets and liabilitiesIn case of fixed-price contracts, the customer pays the fixed amount based on a payment schedule. If the servicesrendered by the group exceed the payment, a contract asset is recognised. If the payments exceed the services rendered, a contract liability is recognised.Cash and cash equivalents Cash and cash equivalents include cash in hand and deposits held at call with banks. For the purpose of presentation in the statement of cash flows, cash and cash equivalents includes cash on hand, deposits held at call withfinancial institutions, other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value,and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities in the balance sheet. If the cash in hand and/or deposits do not meet the criteria of cash and cash equivalents, it is classified as restricted cash.Provisions Provisions are recognised for legally enforceable or constructive obligations as a result of a past event and for which the settlement is likely to require an outflow of resources and to the extent these can be reliably estimated. If the effect is material, provisions are determined by discounting the expected future cash flows at an interest rate that reflects the current market assessments of the time value of money and, where appropriate, the risks specific to the obligation.Restoration provisions are recognised for rented real estate objects where the group is, after lease contract expiration, liable to bring the object back to its original state. Estimated amounts for legal claims are provided for at the lowest amount at which the group expects the claim to be reasonably settled. Provided amounts for legal claims are categorised to be settled within one year after the balance sheet date, unless the group has the right to defer settlement for more than one year. Onerous contract provisions are recognised when the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it.Pension obligationsThe group operates various post-employment schemes, mostly defined contribution pension plans and one defined benefit plan. The liability recognised in the consolidated balance sheet in respect of defined benefit pension plans is the present value of the defined benefit obligation at the endof the reporting period. The defined benefit obligation is calculated annually by independent actuaries using the projected unit credit method.The present value of the defined benefit obligation is determined by discounting the estimated future cash outflows using interest rates of high-quality corporate bonds that are denominated in the currency in which the benefits will be paid, and that have terms approximating to the terms of the related obligation.The interest cost is calculated by applying the discount rate to the balance of the defined benefit obligation. This cost is included in employee benefit expense in the consolidated profit and loss account.Remeasurement gains and losses arising from experience adjustments and changes in actuarial assumptions are recognised in the period in which they occur, directly in other comprehensive income. They are included in other reserves in the consolidated statement of changes in equity and in the consolidated balance sheet.Changes in the present value of the defined benefit obligation resulting from plan amendments or curtailments are recognised immediately in the consolidated profit and loss account as past service costs.Liabilities for other long-term benefitsIn some countries the group has several other liabilities related to employee benefits. Amongst others, long-service awards and post-employment obligations. These obligationsare measured as the fair value of expected future payments to be made. Remeasurement gains and losses arising from experience adjustments are recognised in the consolidated profit and loss account.Other current liabilities Current liabilities are initially stated at fair value and subsequently measured at amortised cost using theeffective interest method.Foreign currency and exchange differencesMonetary balance sheet items denominated in foreign currencies are translated at the rates of exchange prevailingat the balance sheet date; profit and loss account items are translated at the average rates during the financial year. Exchange differences relating to transactions in foreign currency are recorded in the exchange differences.Exchange differences due to the consolidation of foreign companies are charged or credited directly in other comprehensive income to the translation reserve. Other non-current liabilitiesLong-term liabilities are recognised initially at fair value, netof transaction costs incurred. Long-term liabilities are subsequently carried at amortised cost; any difference between the proceeds (net of transaction costs) and the redemption value is recognised in the consolidated profit and loss account over the period of the long-term liabilitiesusing the effective interest method.Loans and borrowingsLoans and borrowings are initially recognised at fair value less attributable transaction costs. Subsequent to initial recognition, loans and borrowings are stated at amortised cost. Any difference between the proceeds and the amountto be repaid is recognised in finance costs during the term of the borrowings, using the effective interest method.Put and call optionsBrunel from time to time enters into put-call option arrangements as part of acquisition transactions. The present value of the portion of the put-option that is unconditional upon recognition is recorded as a liability as per the date of the contractual agreement, with the corresponding loss being recognised directly in equity. The group initially recognises put/call option assets and liabilities over non-controlling interest at fair value. Subsequently they are measured at amortised cost using the effective interest method. Where the option is conditional and requires continued service by the holders ofthe non-controlling interest, it is accounted for as a post-combination benefit in accordance with IFRS 2 (Share based payments). Refer to the accounting policy on share-based payments relating to acquisitions. The exercise price of the option is dependent on the continued service of the holders of the non-controlling interest.For the purpose of presenting consolidated annual accounts, the assets and liabilities of the group's foreign operations are translated into Euro using exchange rates prevailing at the end of each reporting period. Income and expense items are translated at the average exchange ratesfor the period. Functional and presentation currencyThe group operates in countries with different currencies. Alcompanies have, as their functional currency, the local currency of the country in which they operate, which is their primary economic environment. The functional currency of the parent company, as well as of the majority of its subsidiaries, is the Euro. The translation reserve comprises all translation differences arising from the translation of the net investment in activitiesin currencies other than the Euro. Such translation differences are recognised initially in other comprehensive income and presented in this separate component of shareholders\u2019 equity and recognised in the consolidated statement of profit and loss on disposal of the net investment. The translation reserve also includes the tax effect on translation differences. Repurchase and reissue of share capital (treasury shares)When share capital recognised as equity is repurchased, theamount of the consideration paid, which includes directly attributable costs, net of any tax effects, is recognised as a deduction from equity. Repurchased shares are classified astreasury shares and are presented in the reserves. When treasury shares are sold or reissued subsequently, the amount received is recognised as an increase in equity, and the resulting surplus or deficit on the transaction is presented in share premium.Share-based payments related to long-term incentive plan Brunel has a share-based payment arrangement under which a performance share plan is offered to the senior management (excluding board of directors) of the company.These awards are settled in ordinary shares.The fair value of deferred shares granted to employees for nil consideration under the short-term incentive scheme is recognised as an expense over the relevant service period, being the year to which the bonus relates and the vesting period of the shares. The fair value is measured at the grant date of the shares and is recognised in equity in the share-based payment reserve. The fair value is calculated based on the Black-Scholes option valuation model. The number ofshares expected to vest is estimated based on the non-market vesting conditions. The estimates are revised at the end of each reporting period, and adjustments are recognised in profit or loss and the share-based payment reserve.Where shares are forfeited due to failure by the employee to satisfy the service or non-market vesting conditions, any expenses previously recognised in relation to such shares are reversed effective from the date of the forfeiture.The deferred shares are acquired by the Brunel InternationalN.V. in June 2021 and are held as treasury shares until such time as they are vested. Share-based payments related to acquisitionsBrunel from time to time enters into put-call option arrangements as part of acquisition transactions, whereby continuous employment is required by the non-controlling interest holders. The exercise price of the option is dependent on the continued service of the holders of the non-controlling interest and certain financial targets.Such transactions are considered as remuneration for services rendered. As employees will receive cash at the end of the vesting period as per the arrangement, this qualifies as a cash settled share based payment arrangement. The associated liability is remeasured to the fair value of the price expected to be paid for the non-controlling interest upon vesting date of the option, in the proportion of the service period lapsed to the total service period. Resulting adjustments to the liability are accounted through profit and loss.Share Appreciation Rights (SAR)The SAR scheme is a cash settled plan. The fair value of these SAR\u2019s is charged to the indirect personnel expenses from the grant date through vesting date. The fair value of the SAR is determined at every year-end based on the Black-Scholes option valuation model. At each balance sheet date,the group revises its estimates of the number of SAR\u2019s that are expected to become exercisable subject to continued employment based on this non-market vesting condition. The impact of the revision of original estimates, if any, is recognised in the indirect personnel expenses with a corresponding entry to liabilities.The SAR liability relates to SAR\u2019s granted by the group to its employees under its SAR scheme.The SAR\u2019s granted are conditional upon continued employment. The vesting period is three years. The SAR\u2019s can be exercised during two years after vesting on conditionthat the employee is still in the service of the company. Due to the cash settlement method of the SAR\u2019s, the rights are subject to a mark-to-market valuation exercise to measure the fair value on the specific balance date. When (re)measuring the fair value on the reporting date, the expected life of the right is determined based on the expectation regarding exercise behaviour of the participants. Exercise behaviour is influenced by for exampleshare price development.Revenue from contracts with customersThe group recognises revenue for contracting and secondment over time as the group's customer simultaneously receives and consumes all of the benefits provided by the group. When the group is the principal in a transaction and thus controls a promised service (employment of contractors) before transferring that service to clients (hours worked), the transactions are recorded gross in the consolidated profit and loss account. If the group acts as an agent and is not the employer and thus only arranges for another party to provide services to customers, revenues are reported on a net basis.Recruitment revenue is recognised once the service has been completed, being in principle when the candidate starts and the customers starts to benefit from the group's services. For fixed price contracts, the group takes on the responsibility for the execution (on top of supplying manpower). In some cases the group creates or enhances an asset that the customer controls as the asset is enhanced or created. In other cases the group does not create an asset with an alternative use and the group has anenforceable right to payment for performance completed todate. The group recognises the fixed price contract revenueover time.Variable consideration is only applicable to fixed price contracts. The revenue is measured at the transaction price agreed under the contract. While deferred payment terms may be agreed in rare circumstances, the deferral never exceeds four months. The transaction price is therefore not adjustedfor the effects of a significant financing component. Rendering of servicesUnder rendering of services the performance obligation is providing temporary personnel. The following types of revenue are recognised;\u2022 Contracting revenue (rendering of services) whereby hours or days worked at agreed rates during the financialreporting period are recognised as revenue. This includesreimbursable expenses related revenue in cases where the group acts as a principal are recognised as a gross amount (including true up) upon recognition of the reimbursable costs, this service is contractually part of the contracting revenue.\u2022 Recruitment revenue relates to revenue for the recruitment of employees for third parties.\u2022 Other revenue such as in cases where the group acts as an agent, revenues are reported on a net basis, when the service is rendered.Fixed price contractsThe performance obligation or construction contracts is to fulfil the engineering and construction services as specified in the contract. Generally, fulfilling the performance obligation means enhancing an asset that is owned by the customer.For fixed-price contracts, revenue is recognised based on the actual service provided to the end of the reporting period as a proportion of the total services to be provided, because the customer receives and uses the benefits simultaneously. This is determined based on the actual costs incurred relative to the total expected costs. Variations in contract work, claims and incentive payments are included to the extent that the amount can be measuredreliably and its receipt is considered probable.When it is probable that total contract costs will exceed totacontract revenue, the expected loss is recognised as an expense immediately.In case of fixed-price contracts, the customer pays the fixed amount based on a payment schedule. If the services rendered exceed the payment, a contract asset is recognised. If the payments exceed the services rendered, a contract liability is recognised. If the contract includes an hourly fee, revenue is recognised in the amount to which thegroup has a right to invoice. Customers are invoiced on a monthly basis and consideration is payable when invoiced.Direct and indirect personnel expensesDirect personnel expenses relate to costs attributed directlyto the services provided. Indirect personnel expenses relateto costs attributed directly to the group\u2019s internal staff.Contribution marginContribution margin is defined as revenue minus directpersonnel expenses.Exchange differences Foreign currency transactions are translated into the functional currency at the exchange rate applicable at the date of the transactions. Currency translation differences resulting from the settlement of these transactions and thetranslation of the monetary assets and liabilities denominated in foreign currency at the balance sheet date are recognised in the exchange differences in the consolidated profit and loss account.Foreign exchange differences relating to bank balances arerecorded in the financial income and expense, other foreignexchange differences are recorded in the operating profit.Interest income and expensesInterest income comprises interest received on outstandingdeposits and interest costs comprise interest due on funds drawn, calculated using the effective interest method and interest on lease liabilities, calculated using the incremental borrowing rate. Retirement benefit costsPension plans prevailing within the group are mostly definedcontribution plans, which are funded through payments to independent entities. The group has no legal or constructiveobligations to pay further contributions if these separate entities do not hold sufficient assets to pay all employees the pension benefits relating to employee service in the current and prior periods. The regular contributions constitute net periodic costs for the year in which they are due and are included within direct and indirect personnel expenses.Government grantsGovernment grants are recognised where there is reasonable assurance that the grant will be received and all attached conditions will be complied with. When the grant relates to an expense item, it is recognised as income on a systematic basis over the periods that the related costs, for which it is intended to compensate, are expensed. Government grants where the primary condition is that the group should purchase, construct or otherwise acquire non-current assets (including property, plant and equipment) are recognised as deferred income in the annual accounts and transferred to profit or loss on a systematic and rational basis over the useful lives of the related assets. Government grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the group with no future related costs are recognised in profit or loss in the period in which they become receivable.Leases The group leases various offices, cars and other office equipment. Rental contracts are typically made for fixed periods of 6 months to 8 years but may have extension options as described below.Contracts may contain both lease and non-lease components. The group allocates the consideration in the contract to the lease and non-lease components based on their relative stand-alone prices. However, for leases of property where the group is a lessee and the considerationon lease and non-lease components or the stand-alone prices are not clearly stated, it has elected not to separate lease and non-lease components and instead account for these as a single component.Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. Thelease agreements do not impose any covenants other thanthe security interests in the leased assets that are held by the lessor. Leased assets may not be used as security for borrowing purposes.Leases are recognised as a right-of-use-asset and a corresponding lease liability at the date at which the leasedasset is available for use by the group.Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value of the following lease payments:\u2022 Fixed payments (including in-substance fixed payments),less any lease incentives receivable;\u2022 Variable lease payments that are based on an index or a rate, initially measured using the index or rate as at the commencement date;\u2022 Amounts expected to be payable by the group under residual value guarantees;\u2022 The exercise price of a purchase option if the group is reasonably certain to exercise that option; and\u2022 Payments of penalties for terminating the lease, if the lease term reflects the group exercising that option.Lease payments to be made under reasonably certain extension options are also included in the measurement of the liability.The lease payments are discounted using the interest rate implicit in the lease. If that rate cannot be readily determined, which is generally the case for leases in the group, the lessee\u2019s incremental borrowing rate is used, being the rate that the individual lessee would have to pay toborrow the funds necessary to obtain an asset of similar value to the right-of-use-asset in a similar economic environment with similar terms and conditions.To determine the incremental borrowing rate, the group:\u2022 Uses a build-up approach that starts with a risk-free interest rate adjusted for credit risk for leases held by the individual lessee, which does not have recent third party financing; and\u2022 Makes adjustments specific to the lease, e.g. term, country, currency and security.The group is exposed to potential future increases in variable lease payments based on an index or rate, which arenot included in the lease liability until they take effect. When adjustments to lease payments based on an index or rate take effect, the lease liability is reassessed and adjusted against the right-of-use-asset.Lease payments are allocated between principal and finance costs. The finance cost is charged to profit or loss over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period.Right-of-use-assets are measured at cost comprising the following:\u2022 The amount of the initial measurement of the lease liability;\u2022 Any lease payments made at or before commencement date less any lease incentives received;\u2022 Any initial direct costs; and\u2022 Restoration costs.Right-of-use-assets are generally depreciated over the shorter of the asset\u2019s useful life and the lease term on a straight-line basis.Payments associated with short-term leases of property, cars and other office equipment and all leases of low-value assets are recognised on a straight-line basis as an expense in profit or loss. Short-term leases are leases with a term of 12 months or less. Low value assets comprise IT equipment and small items of office furniture.Some property leases contain variable payment terms, usually subject to inflation corrections.Extensions and termination options are included in a numberof property, cars and other office equipment leases across the group. These are used to maximise the operational flexibility in terms of managing the assets used in the group\u2019s operations. The majority of extension and termination options held are exercisable only by the group and not by the respective lessor.In determining the lease term, management considers all facts and circumstances that create an economic incentive toexercise an extension option, or not exercise a termination option. Extension options (or periods after termination options) are only included in the lease term if the lease is reasonably certain to be extended (or not terminated).For leases of property the following factors are normally the most relevant:\u2022 If there are significant penalties to terminate (or not extend), the group is typically reasonably certain to extend (or not terminate);\u2022 If any leasehold improvements are expected to have a significant remaining value, the group is typically reasonably certain to extend (or not terminate);\u2022 Otherwise, the group considers other factors including historical lease durations and the costs and business disruption required to replace the leased asset.Most extension options in cars and other office equipmentleases have not been included in the lease liability, becausethe group could replace the assets without significant costor business disruption.TaxationThe tax expense for the period comprises current and deferred tax. Tax is recognised in the consolidated profit and loss account, except to the extent that it relates to itemsrecognised in other comprehensive income or directly in equity. In this case, the tax is also recognised in other comprehensive income or directly in equity, respectively.The current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the balancesheet date in the countries where the company and its subsidiaries operate and generate taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes tax liabilities where appropriate on the basis of amounts expected to be paid to the tax authorities.The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the consolidated profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The group's liability for current tax is calculated using applicable rates. Deferred tax is recognised on differences between the carrying amounts of assets and liabilities in the annual accounts and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences and deferred tax assets are recognised to the extent that it is probable that taxable profits will be available against which deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at each balance sheet date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the assetrealised. Deferred tax is charged or credited to profit or loss,except when it relates to funding items charged or credited directly to equity, in which case the related deferred tax is also dealt with in equity.Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax liabilities and when the deferred income taxes assets and liabilities relate to income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities where there is an intention to settlethe balances on a net basis.Accounting principles for determining the consolidated cash flow statementThe consolidated cash flow statement has been prepared according to the indirect method, whereby profit or loss is adjusted for the effects of transactions of a non-cash nature, any deferrals or accruals of past or future operatingcash receipts or payments including paid or received interest, and items of income or expense associated with investing or financing cash flows.Accounting principles for segment reportingOperating segments have been identified on the basis of internal reports about components of the group that are regularly reviewed by the chief operating decision maker in order to allocate resources to the segments and to assess their performance. Chief operating decision maker consistsof the chief executive officer, the chief financial officer and the chief operating officer. Information reported to the group\u2019s chief operating decision maker is focused at components engaged in providing services in a particular economic environment from those of other segments. A geographical segment is engaged in providing services in a particular economic environment which are subject to risks and returns that are different from those segments operating in other economic environments.The group attributes revenue to countries based on the geographical location of the entity that delivers the service. In vast majority of cases this location is the same as where our professionals perform work for our clients. The main operating segments are: DACH (Germany, Austria, Switzerland and Czech Republic), The Netherlands, Americas,Australasia, Europe & Africa, Middle East & India, Asia and Taylor Hopkinson. This is the basis on which internal reports are provided to the chief operating decision maker for assessing performance and determining the allocation of resources within the group. All regions exceeding 10% of totalrevenue, EBIT or assets are reported separately. The remaining regions are combined in Rest of World.Critical accounting estimates, assumptions and judgmentsIn the preparation of annual accounts, management makescertain critical accounting estimates and assumptions concerning the future. The resulting reported amounts will,by definition, rarely equal the related actual outcome. Estimates and judgments are continually evaluated and are based on historical experience and various other factors, including expectations of future events, which are believed to be reasonable under the circumstances. The following estimates, assumptions and judgments have an inherent significant risk of potentially causing material adjustments to the carrying amounts of assets and liabilities within the next financial year.The estimates and underlying assumptions are reviewed onan ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision only affects that period or in the period of the revision and future periods if the revision affects both current and future periods. Impairment of assets The group tests whether intangible assets have suffered anyimpairment, in case of triggering events and at least annually for goodwill. Other assets are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable.The recoverable amounts of cash-generating units have been determined using, amongst other instruments, value-in-use calculations. These calculations require the use of estimates. Based on these impairment tests, impairment losses, if any, are identified. However, should the actual performance of these cash-generating units become materially worse compared to the performance based on the estimates, possible impairment losses could arise, or could deviate from the detected impairment losses. This impairment loss or deviation could have impact on the carrying amounts of the intangible assets. For the impairment testing of goodwill, refer to note 3.Recoverability of receivablesThe group has receivables on third parties in numerous countries. These receivables include accrued income. Significant judgment is required in determining the collectability of the receivables. The group applies the IFRS9 simplified approach to measure expected credit losses which uses a lifetime expected loss allowance for all trade receivables and revenue to be invoiced (accrued income). Refer to note 9.ProvisionsDue to the nature of provisions, a considerable part of their determination is based on estimates and/or judgments, including assumptions concerning the future. The actual outcome of these uncertain factors may be materially different from the estimates, causing differences with the estimated provisions. Hence, the differences between actual outcomes and the recorded provisions can impact results over the periods involved. The timing of outflow of resources to settle these obligations is subject to the same uncertain factors. The provision for pension obligation and provision forillness include critical accounting estimates. Refer to note 11.Deferred income taxesThe group is subject to income taxes in numerous jurisdictions. Significant judgment is required in determiningthe worldwide deferred tax asset on, amongst other items, tax losses carry-forward. There are many uncertain factors that influence the amount of the tax losses carry-forward, especially the expected future taxable profits. The group recognises deferred tax assets on tax losses carry forward based on their best estimates. When the actual results are different from the amounts that were initially estimated, such differences will impact the income tax in the consolidated profit and loss account and the deferred tax assets and/or deferred tax liabilities in the period in which these deviations occur. Refer to note 22.Capital risk managementThe group manages its capital to ensure that entities in thegroup will be able to continue as a going concern while maximising the return to stakeholders. The dividend policyof the group is aimed at maximising the distributions to shareholders, while reserving enough capital to ensure theability to continue as a going concern and to fund planned growth. The group's strategy is to use existing cash and cash flows instead of long-term credit facilities to finance further growth. This typically leads to high solvency rates. Foreign exchange riskx EUR 1,000Currency fluctuations affect the consolidated results, because a portion of the cash flow is generated in other currencies than Euro. The group limits the foreign exchange risk by maintaining a back-to-back policy, meaning that the management strives to have both income and expenses to be generated locally in the same currency. Due to the back-to-back policy, the foreign exchange risk of the group is limited to the exchange risk over the results in foreign currencies and the trade receivable and cash positions in foreign currencies. The foreign currencies that can have a material effect on the consolidated profit and loss account of the group are the US dollar and the Australian dollar. The carrying amounts of the group\u2019s foreign currency denominated monetary assets and monetary liabilities at thereporting date are as follows:Assets Liabilities 31 December31 December2022 2021 2022 2021US Dollar 74,458 72,293 9,424 8,601Australian Dollar 26,263 23,508 6,242 4,959100,721 95,801 15,666 13,560The following table details the group\u2019s sensitivity to a 10% end for a change in foreign currency rates. A positive increase and decrease in the Euro against the relevant number below indicates an increase in profit and other foreign currencies. These percentages represent equity when the Euro weakens 10% against the relevant management\u2019s assessment of the reasonably possible currency. For a 10% strengthening of the Euro against thechange in foreign exchange rates. The sensitivity analysis relevant currency, there would be an equal and opposite includes only outstanding foreign currency denominated impact on the profit and other equity, and the balances monetary items and adjusts their translation at the period below would be negative.US dollar Australian dollar ImpactImpact2022 2021 2022 2021Profit or loss 482 -259 17 -6Other equity 4,394 4,134 2,218 2,097Total equity 4,876 3,875 2,235 2,091Revenue 19,175 12,006 13,606 10,756Interest rate riskDue to the nature of the group's business the operating cash flows are substantially independent of changes in market interest rates. Interest coverage is the leading parameter in managing interest exposure. Due to the capitastructure of the group, the interest paid and received are immaterial amounts and hence no material interest rate risk applies.Financial risk managementBrunel\u2019s activities are exposed to a variety of financial risks, including foreign currency exchange rates and interest rates. The group's overall risk management program focuses to minimise potential adverse effects on the financial performance of the group. This program is implemented and carried out under policies approved by theBoard of Directors.Liquidity riskBrunel maintains sufficient cash to fund its ongoing operations. In addition the company has availability of funding through a committed credit facility to minimise liquidity risk (refer to note 12). Within the group derivative financial instruments are not used nor are hedging activitiesundertaken. The department Corporate Finance & Control monitors the worldwide cash position. For the maturity analysis on leases, trade account receivable and provisions,refer to notes 6, 9 and 11.Credit riskCredit risk refers to the risk that a counterparty will default on its contractual obligations resulting in financial loss to thegroup. The group has no significant concentrations of creditrisk. The most important items on the consolidated balance sheet that are imposed to credit risk are the trade and other receivables. The trade accounts receivable include an allowance for expected credit losses (refer to note 9). Generally, services are provided to large and financially strong companies. In order to minimise credit risk exposure Brunel intensively monitors the payment behaviour of its customers. Internal policies limit the amount of credit exposure to any financial institution. Despite these internal procedures, uncollectible debts cannot be ruled out, but therisk of a material erosion of the operating profit is small. Receivables will be written-off when clearly uncollectible dueto bankruptcy or other similar factors. In any case, as long as no bankruptcy or court ruling has occurred, the group wilcontinue chasing debtors to receive the outstanding amount. As per 31 December 2022 the largest receivable against a single counterparty amounted to EUR 17.0 million (31 December 2021: EUR 9.0 million). For 2022, largest revenue from transactions with a single external customer amounted to EUR 60.7 million (2021: EUR 36.2 million).1. Business combinations Acquisition of ICEOn 12 September 2022 the Brunel Energy Holding B.V. acquired 51% of the issued share capital of International Commissioning and Engineering Pte. Ltd. (\u2018ICE\u2019).Established in 2007, ICE is a Project Risk Assurance and Commissioning & Start-Up company which specializes in thecoordination and delivery of large-scale Oil & Gas, Infrastructure and Energy projects. Headquartered in Singapore, ICE\u2019s management services span the complete project lifecycle, providing effective oversight and assurance across all phases from initial assessment through to construction, commissioning, and operation.By combining ICE\u2019s specialist project assurance, execution & delivery expertise with Brunel\u2019s existing global recruitment, workforce and mobilisation services, the organisation plans to offer a unique fusion of the two capabilities.In the acquisition, Brunel acquired control over ICE by acquiring 51% of the stake which consists of 127,500 ordinary shares. Fair value of the acquisition compensation amounted to EUR 2.2 million, out of which EUR 0.7 million has been paid as of the acquisition date. Remaining payments are spread over the period of 5 years..The company has entered into a put / call option agreementwith the non-controlling interest of ICE to acquire the remaining 49% shares over the period of 3 years. The 49% stake consists of 122,500 ordinary shares \u2013 it has been considered as a non-controlling interest. The agreement requires continuous employment of the non-controlling interest of ICE, accounted for in line with IFRS 2.The 49% stake is treated as a non-controlling interest, as the terms and conditions of the put option does not result inthe transfer of the risks and rewards of the remaining 49% to Brunel.The current expectation of the amount to be paid for the future services as part of continuous employment is EUR 7.4million to be paid over three years starting from year three ofthe share purchase agreement. Brunel controls the entity and is exposed to and has rights tovariable returns from its involvement with the entity and can affect these returns through its power to direct its activities.ICE is fully consolidated from the date on which control was transferred to the group.The fair value of the assets and liabilities arising from the above-mentioned acquisition of ICE, based on the purchaseprice allocation, can be summarized as follows: Disclosure note AmountsCash 12Trade receivables 34Other receivables and prepayments 6Software 187Property 1,814Tradename 288Trade payables -17Other current liabilities -1,814Deferred tax liability -182Net identifiable assets acquired 328Less: non-controlling interest -161Add: goodwill 2,056Purchase consideration 2,223Net cash acquired included in the working capital -12Fair value of the deferred consideration -1,479Statement of cash flows, acquisition of 733subsidiaries(*) Property Plant and Equipment includes an office building (held for sale) which will be sold and the proceeds from the sale will be used to settle the Long term liabilities. As per the share purchase agreement all gains or losses on the sale of the property and repayment of the associated liability are the responsibility of the seller. All acquired cash is operational.The goodwill is attributable to the synergies with the acquired business. It will not be deductible for tax purposes.The group elected to recognize the non-controlling interestsat its proportionate share of the acquired net identifiable assets. The acquired business has contributed revenues of EUR 0.2 million and EBIT of EUR -0.1 million to the group for the period from 12 September 2022 up to 31 December 2022.If the acquisition had occurred on 1 January 2022, the business would have contributed revenues of EUR 0.2 million and EBIT of -0.4 million respectively. Acquisition of Taylor HopkinsonOn 7 December 2021 the Brunel Energy Holding B.V. acquired 72% of the issued share capital of Seafox Apollo 1 Ltd, which holds the shares in the Taylor Hopkinson group.Seafox Apollo 1 Ltd is the sole shareholder of Taylor Hopkinson that includes the following wholly owned subsidiaries:- Taylor Hopkinson Limited (registered in Scotland)- Taylor Hopkinson LLC (registered in USA)- Taylor Hopkinson Europe BVBA (registered in Belgium)- Taylor Hopkinson Spain SL (registered in Spain)- Taylor Hopkinson PTE Limited (registered in Singapore)- Taylor Hopkinson Corporation (registered in USA)- Taylor Hopkinson Taiwan Branch (registered in Taiwan)Taylor Hopkinson is a specialist recruitment group supplyingstaffing solutions to the renewable energy sector throughout the UK, Europe, Asia and the Americas. The acquisition supports Brunel\u2019s strategic direction to be theleader in specific verticals of the international labour market. In the acquisition, Brunel acquired 7,622 ordinary shares. Fair value of the shares was based on an EBITDA valuation multiple using the expected EBITDA for 2021 of Taylor Hopkinson group. Fair value was determined at EUR 28.2 million. Additionally, to pay off outstanding debts, an additional amount of EUR 3.5 million was paid, making the total cash paid EUR 31.7 million. The company has entered into a put/call option with management of Taylor Hopkinson to acquire the remaining 28% shares of Taylor Hopkinson after three years. The 28% stake consists of 2,555 ordinary shares and 371 options on A ordinary shares. The 28% stake is treated as a non-controlling interest, as the terms and conditions of the put option does not result in the transfer of the risks and rewards of the remaining 28% to Brunel.Given the terms and conditions, we have recognised a non-controlling interest(as part of equity), as the terms and conditions per the put option does not result in risk and rewards transfer to Brunel over the 28% remaining shareholding.The expected amount to be paid if the pre-determined levels of gross profit and EBITDA levels were met and certain employees remained within the Group, was determined at EUR 17.1 million as at 31 December 2021. An amount of EUR 8.6 million was recognized as a put option liability, since 50% of the amount to be paid is not based on continuous employment. The amount was initially recognised at fair value and is subsequently carried at amortized cost. The other 50% of the put option liability will be recognized through the profit and loss account as a post combination benefit expense over the 3-year period post acquisition, depending on continued employment of certain Taylor Hopkinson employees. Refer to notes 12 and 15 for further details.The fair value of the assets and liabilities arising from the above-mentioned acquisition of Taylor Hopkinson, based on the purchase price allocation, can be summarized as follows: AmountsCash 3,066Receivables 12,076Property, plant and equipment 700Software 105Customer relationships 6,426Brand name 1,221Long term liabilities -4,670Short term liabilities -11,812Deferred tax liability -1,973Net identifiable assets acquired 5,139Less: Non-controlling interest -10,829Add: Goodwill 33,896Purchase consideration 28,206Non-current borrowing acquired 3,488Net cash acquired included in working capital -3,066Statement of cash flows, acquisition of 28,628subsidiariesThe goodwill is attributable to the workforce and the high profitability of the acquired business. It will not be deductible for tax purposes. The group elected to recognize the non-controlling interests at fair value. The fair value of the non-controlling interest is calculated using the purchase price of the 72.26% acquired on 7th December 2021 of EUR 28.2 million. This corresponds to EUR 10.8 million for the remaining 27.74% of the shares. Recognition of the non-controlling interest within the annual accounts as at the year ended 31 December 2021 incorrectlystates proportionate share method. Due to the timing of the purchase and having the newly acquired group in ownership for less than a month Brunel elected not to include the result for the year 2021 in these consolidated financial statements. The acquired business would have contributed revenues of EUR 2,853 and EBIT of EUR -219 to the group for the period from 7 December to 31 December 2021. If the acquisition had occurred on 1 January 2021, consolidated pro-forma revenue for the year ended 31 December 2021 would have been EUR 59,909 and EBIT of EUR 4,252.These amounts have been calculated using the subsidiary\u2019s results and adjusting them for:\u2022 differences in the accounting policies between the group and the subsidiary.No acquisition-related costs are included in the total amountof goodwill. The amount of acquisition-related expenses charged to the other expenses is EUR 866.As at 31 December 2022 due to meeting the targeted performance indicators (gross profit, EBITDA and continuous employment) the company recognised a cash-settled share-based payment for the amount of EUR 4.1 million, refer to note 15.2. Divestment of operationsIn the second quarter of 2022 a decision was made to exit Russia.As a result of the above the following entities were sold to local management: \u2022 Brunel CR B.V.\u2022 Brunel PEA Llc\u2022 Brunel RUS Llc\u2022 Brunel UBK LLC\u2022 BRNL Recruitment Private Employment Agency LLCThe sale took place and control passed to local management on 20 June 2022 as per the share purchase agreement. The result on the sale is calculated as follows:AmountsGoodwill 267Other intangible assets 165Property, plant & equipment 207Right-of-use assets 775Trade and other receivables 17,314Cash and cash equivalents 9,497Other current liabilities (7,152)Net assets disposed 21,073Proceeds on disposal of subsidiary (9,430)Reclassification of foreign currencyTranslation reserve (614)Intercompany loan waiver (598)Total loss on disposal 10,431Considering that the movement of cash from Russia is not possible due to sanctions, the company has not received any proceeds from the transaction. The proceeds are included within loan receivables from third parties as disclosed in note 7.Cash flow from disposal:AmountsNet proceeds from disposal of subsidiaries -Net cash disposed included in working capital -9,497Statement of cash flows, disposal of -9,497subsidiariesThe financial performance and cash flow information presented are for the five months ended 31 May 2022 (2022 column) and the year ended 31 December 2021. Financial performance: 2022 2021Revenue 18,198 34,001Cost of sales -15,538 -27,507Expenses -2,399 -3,995Profit before income tax 261 2,500Income tax -84 -607Net income for the year 177 1,892Cash position: 2022 2021Net cash inflow /(outflow) from 3,351 -4,399operating activitiesNet cash (outflow) from -61 -69investing activitiesNet cash (outflow) / inflow from -116 2,338financing activitiesNet increase in cash generated 3,175 -2,129(utilized) by the subsidiary 3. Goodwill Movements during the year:2022 2021At cost at 1 January 42,864 8,968Accumulated impairment and -312 -491exchange rate movementsBalance at 1 January 42,552 8,477Changes in carrying amount:Additions 2,056 33,896Exchange rate movements -165 179Balance at 31 December 43,443 42,552At cost at 31 December 44,920 42,864Accumulated impairment and -477 -312exchange rate movementsBalance at 31 December 44,443 42,552Goodwill has been allocated for impairment testing purposes to the following cash-generating units:2022 2021Brunel Americas 1,138 1,074Brunel Australasia 4,500 4,523Brunel DACH 2,844 2,844Brunel Rest of World 0 215Asia 2,065 0Taylor Hopkinson 33,896 33,896Balance at 31 December 43,443 42,552The addition in goodwill of EUR 2.1 million is related to the acquisition of ICE.Impairment testingIn the financial year the company assessed the recoverable amount of goodwill. The recoverable amount of the main cash-generating units for which goodwill is capitalised is based on value in use. The value in use is determined by means of cash flow projections based on the actual operating results adjusted for non-cash items (mainly depreciation) and the expected future performance. The latter is based on management\u2019s estimates and assumptions of revenue growth and development of operating margins, assessed with external data. The forecasted cash flows have been derived from the budget 2023. The value in use of the cash-generating units resulted in no impairment compared to the carrying amount as at 31 December 2022. Management has projected cash flow forecasts over a period of five years. The annual budget is used as a basis forthe projection in the first year whereas key assumptions were applied for the extrapolation of the results to the period after the first year.4. Other intangible assetsThe other intangible assets consist of the following:2022 2021Software 14,795 9,827Trade names 1,102 1,221Customer databases 5,361 6,426Balance at 31 December 21,259 17,474The amortisation rates are as follows:\u2022 Software: 20-40% per annum\u2022 Trade name Taylor Hopkinson: 33.33% per annum\u2022 Trade name ICE: 20% per annum\u2022 Customer database Taylor Hopkinson: Permanent employee placements 20% per annum, contract employee placements 14.3% per annum.Residual values are considered to be zero.SoftwareMovements during the year:2022 2021At cost at 1 January 42,528 37,918Accumulated amortisation -32,701 -29,428Balance at 1 January 9,827 8,490Changes in carrying amount: Additions 8,183 4,323Through business combinations 187 105Through divestments -165 0Disposals 0 0Amortisation -3,272 -3,107Impairment 0 0Exchange rate 35 16Total changes 4,968 1,337At cost at 31 December 50,646 42,528Accumulated amortisation and -35,850 -32,701impairmentBalance at 31 December 14,795 9,827Software mainly includes financial and business supporting software acquired. The average remaining amortisation period is three years.In 2022 a part of the software with an at cost value of EUR 159 (2021: 190) that was fully amortised has been written off from both the at cost value and the accumulated impairment.Key assumptions for 2023-2027 (2022-2026) used in calculation of the value in use for the cash-generating unit Brunel Americas are:2022 2021Revenue growth 17.2% 13.3%Budgeted contribution 15.5% 13.6%marginOperating costs increase 12.2% 7.1%Terminal growth rate 2.0% 2.0%Pre tax discount factor 16.8% 14.3%Depreciations and Depreciations Depreciations areare used for new used for new orinvestments plansor replacing replacinginvestmentsinvestmentsKey assumptions for 2023-2027 (2022-2026) used in calculation of the value in use for the cash-generating unit Brunel Australasia are:2022 2021Revenue growth 8.0% 9.2%Budgeted contribution 17.8% 10.7%marginOperating costs increase 4.8% 4.7%Terminal growth rate 3.0% 2.5%Pre tax discount factor 22.1% 16.8%Depreciations and Depreciations Depreciationsare used for new are used for newinvestments plansor replacing or replacinginvestmentsinvestmentsKey assumptions for 2023-2027 (2022-2026) used in calculation of the value in use for the cash-generating unit Brunel DACH are:2022 2021Revenue growth 8.2% 7.3%Budgeted contribution 35.0% 34.9%marginOperating costs increase 6.2% 4.6%Terminal growth rate 0.0% 0.0%Pre tax discount factor 15.1% 12.7%Depreciations and Depreciations Depreciationsare used for new are used for newinvestments plansor replacing or replacinginvestmentsinvestmentsKey assumptions for 2023-2027 (2022-2026) used in calculation of the value in use for the cash-generating unit Taylor Hopkinson are:2022Revenue growth 14.9%Budgeted contribution margin 24.3%Operating costs increase 14.5%Terminal growth rate 2.0%Pre tax discount factor 15.7%Depreciations and investments plansDepreciations areused for new orreplacinginvestmentsAll cash-generating units have sufficient headroom availableto cover variations in assumptions.Trade namesMovements during the year:2022 2021At cost at 1 January 1,221 155Accumulated amortisation and 0 -155impairmentBalance at 1 January 1,221 0Changes in carrying amount:Additions 282 1,221Amortisation -407 0Exchange rate 6 0Balance at 31 December 1,102 1,221At cost at 31 December 1,509 1,221Accumulated amortisation and -407 0impairmentBalance at 31 December 1,102 1,221Customer databasesMovements during the year:2022 2021At cost at 1 January 6,426 1,707Accumulated amortisation and 0 -1,707impairmentBalance at 1 January 6,426 0Changes in carrying amount:Additions 0 6,426Amortisation -1,065 0Exchange rate 0 0Balance at 31 December 5,361 6,426At cost at 31 December 6,426 6,426Accumulated amortisation and -1,065 0impairmentBalance at 31 December 5,361 6,426The additions for the year 2021 relate to intangible assets recognised as part of the acquisition of the Taylor Hopkinson Group with a value of EUR 7,647.The additions for the year 2022 relate to intangible assets recognised as part of the acquisition of ICE with a value of EUR 282.5. Property, plant and equipmentMovements during the year:Office equipment Computer systems Property TotalAt cost at 1 January 25,663 5,422 0 31,085Accumulated depreciation -17,874 -3,894 0 -21,768Balance at 1 January 2021 7,789 1,528 0 9,317Changes in carrying amount: Additions 1,271 936 0 2,207Through business combinations 29 0 0 29Disposals -30 -3 0 -33Depreciation -1,676 -602 0 -2,278Exchange rate 30 62 0 92Total changes 2021 -376 393 0 17At cost at 31 December 26,687 6,482 0 33,169Accumulated depreciation -19,274 -4,560 0 -23,834Balance at 31 December 2021 7,413 1,921 0 9,334Changes in carrying amount: Additions 1,932 1,156 0 3,088Through business combinations 0 0 1,814 1,814Through divestments -110 -97 0 -207Disposals -11 -45 0 -56Depreciation -1,577 -785 0 -2,362Exchange rate -24 33 0 9Total changes 2022 210 262 1,814 2,286At cost at 31 December 27,821 7,249 1,814 36,884Accumulated depreciation -20,198 -5,067 0 -25,265Balance at 31 December 2022 7,623 2,183 1,814 11,620Depreciation rate 20-40% 20-40% 20-40% 20-40%No leased items are included in property, plant and equipment. Residual values are considered to be zero. The carrying amount equals the estimated fair value of the assets.In 2022 part of the property, plant and equipment with an at cost value of EUR 1,159 (2021: EUR 397) that was fully depreciated has been written off from both the at cost value and the accumulated depreciation.6. LeasesThis note provides information for leases where the group is a lessee.Amounts recognised in the balance sheetThe balance sheet shows the following amounts relating to leases:Right of use asset 2022 2021Right of use asset - Property 40,421 35,824Right of use asset - Cars 3,471 4,589Right of use asset - Others 70 50Total 43,962 40,463Lease liabilityCurrent 13,176 11,968Non-current 32,449 30,176Total 45,625 42,144Additions to the right-of-use assets during 2022 amount to EUR 10.4 million (2021: EUR 13.7 million), of which EUR 9.7 million (2021: EUR 13 million) relates to property and EUR 0.7 million relates to cars and other leases (2021: EUR 0.7 million each). Lease remeasurements, that mainly relate to lease modifications, amount to EUR 7.7 million (2021: EUR 3.7 million), consisting of EUR 6.4 million (2021: EUR 2.4 million) increase in property and EUR 1.4 million (2021: EUR 1.3 million) increase in cars.During the current financial year, the financial effect of revising lease terms to reflect the effect of exercising extension and termination options has already been reflected in the lease liability for properties as it is reasonably certain that these options will be exercised. Lease extensions on cars and other office equipment are notexpected to have a significant impact, as assets can be easily replaced with little cost to the group. Lease payments for some contracts include inflationary increases, but there are no other variable lease payments that depend on an index or rate.Amounts recognised in the consolidated profit and loss accountThe consolidated profit and loss account shows the following amounts related to leases:Depreciation charge of right-of-2022 2021use assetProperty -10,974 -9,863Cars -3,203 -3,171Other -45 -39Total -14,222 -13,073Interest expense (included in -454 -435financial Income & expense)Expense relating to Short-term -4,305 -2,611and low-value leases (included in note 17 - direct employee expenses)Expense relating to Short-term -2,366 -2,023and low-value leasesThe total cash outflow for leases in 2022 was EUR 17.5 million (2021: EUR 15.1 million), of which EUR 14.7 million (2021: EUR 12.7 million) are principal elements of recognised lease liabilities.Maturity analysisThe tables below analyses the group\u2019s lease liabilities into relevant maturity groupings based on their contractual maturities.Maturity Property Cars Others Total lease liabilitiesLess than 1 year 11,047 2,104 24 13,175Between 1 and 2 years 9,166 1,376 16 10,558Between 2 and 3 years 6,883 70 12 6,965Between 3 and 4 years 5,777 - 11 5,788Between 4 and 5 years 2,685 - 8 2,693More than 5 years 6,445 - - 6,445Total 42,003 3,550 71 45,6247. Financial fixed assetsThe financial fixed assets are measured at amortised cost and consist of the following:2022 2021Loans receivable from third parties 8,077 -Loans receivable from minority 612 631shareholdersBalance at 31 December 8,689 631The loans receivable from third parties are related to the proceeds on the divestment of Russia (refer to note 2), and existing financing arrangements provided to the disposed entities for the purpose of working capital which are continued under the new ownership. The amount is receivable in four equal annual installments, with the first payment being on 31 December 2023. The receivables are denominated in Russian Ruble and carry 4% interest rate perannum. The total loan receivable was recognized initially at fair value by discounting cash flows using a market related lending rate of 11.5% and is measured subsequently at amortized cost using the effective interest rate method. Thefair value approximates the carrying value at year-end.At thereporting date there has been no significant increase in credit risk compared to initial recognition date. The loan therefore carries a credit risk under stage 1. The 12-month expected credit loss is negligible. The loans receivable from third parties are restated using 31st December, 2022 exchange rates. Interest in associatesSet out below is the associates of the group as at 31 December 2022 which, in the opinion of the directors, arematerial to the group. The entity listed below has share capital consisting solely of ordinary shares, which are held directly by the group. The country of incorporation or registration is also their principal place of business, and theproportion of ownership interest is the same as the proportion of voting rights held. The associate is fully impaired, no further cash injections will be made, and therefore there is no risk of further losses.Name of entity Country of % of ownership Nature of Measurement Carrying amountincorporationinterestrelationshipmethod2022 2021 2022 2021IBR Soluc\u00f5es Angola 49% 49% Associate Equity method 0 0LimitadaIBR Soluc\u00f5es Limitada is an associate of Brunel International N.V. operating in Angola. The tables below provide summarised financial information for the associate that is material to the group. The information disclosed reflects the amounts presented in theannual accounts of the relevant associate and not Brunel International N.V.\u2019s share of those amounts. They have beenamended to reflect adjustments made by the entity when using the equity method, including fair value adjustments and modifications for differences in accounting policy.2022 2021Current assets -37 -32Current liabilities -5,081 -4,463Long-term liabilities -549 -474Net assets at 31 December -5,667 -4,9692022 2021Opening net assets 1 January -4,969 -4,967Profit / (loss) for the period 0 -2Foreign exchange -698 0Closing net assets at 31 December -5,667 -4,969Summarised statement of comprehensive income2022 2021Revenue 0 0Profit / (loss) for the period 0 -2As Brunel\u2019s interest in IBR Soluc\u00f5es Limitada has been impaired and Brunel does not have any further legal or constructive obligations to make payments to or on behalf of IBR Soluc\u00f5es Limitada, additional losses are no longer recognised.8. Investments accounted for using the equity methodThe movement in this allowance is as follows:2022 2021Balance at 1 January 3,386 2,968Fully provided receivables which -653 -561are written offChange in allowance recognised 12 901in resultExchange rate movements -28 78Balance at 31 December 2,717 3,386Ageing of past due and not impaired trade accounts receivables is as follows:2022 2021Trade accounts receivable - Not due 133,517 117,1351-30 days - past due 37,187 29,61831-60 days - past due 15,537 15,05961-90 days - past due 6,560 5,45791-120 days - past due 2,939 2,807120+ days - past due 5,852 6,910Balance at 31 December 201,592 176,985The group applies the IFRS 9 simplified approach to measure expected credit losses which uses a lifetime expected loss allowance for all trade receivables and accrued income. To measure the expected credit losses, trade receivables and accrued income have been grouped based on shared credit risk characteristics and the days past due, on a country-level. Accrued income has substantially the same risk characteristics as the trade receivables for the same types of contracts. The group has therefore concluded that the expected loss rates for trade receivables are a reasonable approximation of the loss ratesfor accrued income. The expected loss rates are based on the payment profiles of sales over a period of 36 month before 1 January 2022 and the corresponding historical credit losses experienced within this period. The historical loss rates are adjusted to reflect current and forward-looking information on macroeconomic factors affecting the ability of the customers to settle the receivables and other known matters. Based on this, even though the basis for the expected loss rate is the same, the expected loss rates for trade receivables and accrued income might differ.The group has performed a sensitivity analysis on the creditloss rates, by calculating multiple scenarios, which gave no reason to increase the credit loss rates. Also, compared to 2021, there are no material changes in the (relative) amounts in the aging buckets, meaning the aging of the accounts receivables has not significantly changed, where the biggest portion is in the first buckets (66% is not due yet, and 19% is overdue by 1 month). The total days outstanding (TDO) has slightly decreased compared to 2021. In discussions with the group\u2019s most significant clients, no indications of uncollectibility were received.9. Trade and other receivables The trade and other receivables consist of the following:2022 2021Trade accounts receivables 198,875 173,688Prepayments 6,441 6,059Accrued income 83,954 70,997Other receivables 13,780 13,129Balance at 31 December 303,050 263,873All receivables have an expected term of less than one year. The carrying amount of these receivables equals the fair value.The loss allowance as at 31 December 2022 was determinedas follows for both trade accounts receivables and accrued income:Trade accounts Balance Expected Loss receivableat 31 loss rateallowanceDecemberTrade accounts 133,517 0.1% 111receivable - Not due1-30 days - past due 37,187 0.1% 3331-60 days - past due 15,537 0.1% 2361-90 days - past due 6,560 0.2% 1691-120 days - past 2,939 1.0% 30due120+ days - past due 5,852 40.7% 2,384Balance at 201,592 2,59731 DecemberAccrued income Balance Expected Loss at 31 loss rateallowanceDecemberServices delivered 64,412 0.0% 27DecemberServices delivered 11,082 0.1% 8month - 1Services delivered 3,146 0.2% 6month - 2Services delivered 1,439 0.5% 7month - 3Services delivered 3,471 2.1% 73olderOther accrued income 404 0Balance at 83,954 12131 DecemberThe loss allowance as at 31 December 2021 was determinedas follows for both trade accounts receivables and accrued income:Trade accounts Balance Expected Loss receivableat 31 loss rateallowanceDecemberTrade accounts 117,135 0.1% 101receivable - Not due1-30 days - past due 29,618 0.1% 1931-60 days - past due 15,059 0.1% 1761-90 days - past due 5,457 1.2% 6691-120 days - past 2,807 6.1% 170due120+ days - past due 6,910 42.3% 2,923Balance at 176,985 3,29631 DecemberAccrued income Balance Expected Lossat 31 loss rateallowanceDecemberServices delivered 53,851 0.0% 22DecemberServices delivered 9,717 0.1% 5month - 1Services delivered 3,070 0.2% 5month - 2Services delivered 1,352 0.5% 7month - 3Services delivered 2,810 1.8% 50olderOther accrued 286 0incomeBalance at 71,086 8931 DecemberThe specific credit terms granted vary from 14-90 days. These terms are based on the general terms and conditions of Brunel and/or specific agreements with individual customers. Generally, services are provided to large and financially strong companies. In order to minimise credit risk exposure Brunel intensively monitors the payment behaviour of its customers based on specific agreements with individual customers and their credit worthiness. Based on historical behaviour of our customers we do not expect any material write-offs and therefore the expected credit loss rates are not highly sensitive.The current assessment of the counterparty risk of our customers is that we do not expect any material write-offs. This assumption is based on the current payment behaviourof our clients. Additionally the company is in frequent contact with clients that have amounts outstanding past thedue date.10. Restricted cash, cash and cash equivalentsRestricted cash, cash and cash equivalents consist of the following:2022 2021Non-current restricted cash 8,769 12,866Current restricted cash 6,768 5,422Cash and cash equivalents 80,861 93,757Balance at 31 December 96,398 112,045The restricted cash relates to fixed term deposits and cash margins provided as security towards bank guarantees, for which the withdrawal of funds is not permitted before the maturity date. It is held with the aim of securing contracts with customers. Due to the operational nature of the transactions related to restricted cash, the group recognises any cash flows from such transactions as operating activities.Of the total balance of cash and cash equivalents, EUR 37.1 million (2021: EUR 30.9 million) is not freely disposable on the grounds of issued bank guarantees for office leases and clientcontracts. The fair value approximates the carrying value.11. ProvisionsPension obligation Restoration provision Legal claims Illness TotalBalance at 1 January2022 2,220 359 267 4,086 6,932Additions 43 161 185 1,005 1,394Withdrawals -734 0 -22 -765 -1,521Release -30 0 -25 0 -55Balance at 31 December 2022 1,499 520 405 4,326 6,750The restoration provision represents the provision for result of the utilisation of the leased premises and sub-leasereturning rented real estate objects to the original state at arrangements where applicable. the end of the lease contract. The estimate may vary as a The majority of the non-current part of these provisions is expected to be settled within five years of the balance sheetdate, except for pension obligations, which will mature after five years.The provision for illness represents the obligation for continuation of wage payment during extended periods of illness and disability. Aside from the pension provision, as disclosed below, other provisions are not sensitive to changes in underlying assumptions.The amounts recognised in the consolidated balance sheet and the movements in the defined benefit obligation over the year are as follows:Pension obligation 2022 2021Balance at 1 January 2,220 2,268ReclassificationCurrent service cost 15 33Interest expense 28 26Total amount recognised in profit or 43 60lossRemeasurements:Result from change in financial -787 -50assumptionsExperience (result) 53 -38Total amount recognised in othercomprehensive income -734 -88Payments from plan:Benefit payments -30 -20Balance at 31 December 1,499 2,220The group operates a defined benefit pension plan in Germany (Brunel Car Synergies) under regulatory frameworks. The defined benefit pension plan is managed jointly by Brunel and Bochumer Verband. This plan is a final salary pension plan, which provides benefits to members in the form of a guaranteed level of pension payable for life. The level of benefits provided depends on members\u2019 length of service and their salary in the final years leading up to retirement. In the plans, pension payments are generally updated in line with the retail price index. This is an unfundedplan and no plan assets are applicable. The main risks in relation to this plan relate to the key variables in the actuariacalculations (i.e. changes in bonds yields, inflation risks and life expectancy).Significant actuarial assumptions for the pension plan are:Assumptions 2022 2021Discount rate 3.91% 1.29%The sensitivity of the defined benefit obligation to changes in the principal assumption is:Impact on defined benefit obligation 2022 2021Discount rate -0,5% +8% +10%Discount rate +0,5% -7% -9%Except for the translation reserve, all reserves are freely distributable. In the year under review a cash dividend ofEUR 0.45 per share was paid. The proposed dividend for14. Group EquityThe authorised capital is EUR 5,998,000 divided into one priority share with a nominal value of EUR 10,000 and 199.6million ordinary shares with a nominal value of EUR 0.03. Thesubscribed capital consists of 50,400,988 ordinary shares (2021: 50,400,988) with a value of EUR 1,512,030 (2021: EUR 1,512,030). The movement in the number of issued shares is:2022 2021Issued at 1 January 50,400,988 50,574,624Acquisition of treasury shares 0 -173,636Issued at 31 December 50,400,988 50,400,98813. Other current liabilities The other current liabilities consist of the following:2022 2021Trade payables 22,897 19,151Taxes and social security 33,670 32,353chargesPensions 1,157 852Accrued employee expenses 53,761 54,516Accrued expenses 6,846 5,979Other liabilities 12,298 12,054Balance at 31 December 130,629 124,905Current liabilities have an expected term of less than one year. The majority of trade payables and taxes and social security charges are due within a range of 1\u201345 days. The majority of the other liabilities and accrued employee expenses are due within a range of 1\u2013180 days.The carrying amount of these liabilities equals the fair value.2022 2021Opening put option liabilities 1 8,570 0JanuaryShare based payment expense related 4,164 0to acquisitionsForeign exchange -243 0Closing put option liabilities at 31 12,491 8,570DecemberThe above movements in the put option liabilities are disclosed in note 15. The initial recognition of EUR 8.6 millionwas recorded in equity and the payments will be included in the cashflow statement as a cash flow used in financing activities. The related share-based payments accounted through profit and loss are included in the cashflow statement as cash flow generated from operating activities. Loans and borrowingsOn 13 July 2022 Brunel entered into an external financing agreement to support the increased working capital requirement. The agreement relates to a syndicated revolving credit facility with a duration of 5 years, with a credit limit of EUR 60 million and an optional additional layerof EUR 40 million. The interest rate is variable and based on EURIBOR plus margin, where margin is based on the leverage of net debt to EBITDA.Amounts drawn from the facility are included within loans and borrowings and amount to EUR 18.6 million at year end2022. All amounts are denominated in Euro. The fair value approximates the carrying amount.Under the terms of the credit facility, the group is required to comply with the following financial covenant:\u2022 The ratio of net debt to EBITDA must not exceed 275%.During the year 2022 Brunel has complied with the financiacovenants of the credit facility.12. Other non-current liabilitiesThe other non-current liabilities consist of the following:2022 2021Put option liabilities (1) 12,491 8,570Deferred consideration (1) 1,479 0Loans and borrowings 18,634 0Balance at 31 December 32,604 8,570The put-option liabilities are the result of put/call option agreements with the minority shareholders of Taylor Hopkinson (EUR 12.5 million with remaining duration of 2 years). The present value of the future cash outflows for Taylor Hopkinson is calculated using a discount rate of 0.8%, which is in line with the incremental borrowing rate.2022 will be EUR 27.7 million or EUR 0.55 per share. Furtherinformation is provided in the consolidated statement of changes in equity on page 131 of this report.The priority share, which has a par value of EUR 10,000, has been issued to Stichting Prioriteit Brunel, subject to the condition precedent that the majority shareholder loses its majority share in Brunel International N.V.\u2019s share capital. The priority share will be fully paid up as soon as the issue becomes unconditional. The protective stipulations are included in the Articles of Association of Brunel International N.V.Treasury sharesPrevious year the company acquired 173,636 of its own shares through purchases on Euronext Amsterdam stock exchange. The total amount paid to acquire the shares was EUR 2.0 million and has been deducted from shareholders\u2019 equity. The shares are held as treasury shares. The companyintends to reissue these shares to senior management (excluding the board of directors) under the performance share plan if the conditions are met.Non-controlling interestThe movement in non-controlling interest is as follows:2022 2021Balance at 1 January 13,693 2,142Result for the year 1,374 1,992Dividend -2,240 -2,084Through business combinations 161 10,829Contributions to equity 0 604Exchange rate movements 150 210Balance at 31 December 13,138 13,693Set out below is summarised financial information for the main non-controlling interests that are material to the group.The amounts disclosed for each subsidiary are before inter-company eliminations. The non-controlling interest acquired through business combinations in 2022 relates to the acquisition of ICEMiddle East & India Taylor Hopkinson Other Total2022 2021 2022 2021 2022 2021 2022 2021Non-current 9,757 14,522 41,199 42,347 3,114 705 54,070 57,574assetsCurrent assets 49,031 51,195 22,977 15,142 9,133 2,603 81,141 68,940Current liabilities -13,856 -14,829 -13,118 -11,802 -5,384 -656 -32,358 -27,287Non-current -35,201 -41,917 -15,036 -6,650 -3,694 -912 -53,931 -49,479liabilitiesNet assets per 9,731 8,971 36,022 39,037 3,169 1,740 48,922 49,74831 DecemberAccumulated 2,428 2,247 9,993 10,829 717 618 13,138 13,693non-controlling interestsDividend paid to 2,240 2,084 0 0 0 0 2,240 2,084non-controlling interestsRevenue 105,062 88,457 83,228 59,909 23,008 5,960 211,298 154,326Profit (loss) 9,143 7,975 -3,152 4,252 1,219 -38 7,210 12,189Result allocated 2,295 1,999 -874 0 -48 -7 1,374 1,992to non-controlling interestsMiddle East & India includes the non-controlling interests in our entities in Kuwait (25%), Qatar (25%), Oman (30%) andIraq (1%). The non-controlling interests in Taylor Hopkinsonis 28%. The other non-controlling interest includes the non-controlling interest in Kazakhstan (50%) and Indonesia (51% of net assets / 0% of result) and ICE (49% - refer to note 1).15. Share-based payment arrangements 2022 2021Share appreciation rights -772,701 2,271,683Share based payments related 523,836 248,427to the long-term incentive planShare based payments related 4,163,737 0to acquisitionsExchange rate movements 59,447 -43,622Total expenses arising from 3,974,319 2,476,488share-based paymentsShare-appreciation rights the dividend policy and set at 2.0% to 3.0%, the expected remaining years (0.2 \u2013 4.2 years) and a risk free interest in The measurement date fair value of the SAR\u2019s is determined the range of 1.71% and 2.569%. The risk free interest is based on the Black-Scholes option valuation model. In this based on the yield of AAA rated EU government bonds withmodel the expected volatility is based on historical volatility a maturity commensurate to the expected life of the for the corresponding periods of the Company shares respective award. (13.6% - 35.1%), the expected dividend yield is based on 2022 2021Weighted average 1.13 1.82measurement date fair valueCosts recognized -772,701 2,271,683Total liability 1,987,482 2,759,683Intrinsic value of the liability - -2022 2021Number of SAR's Weighted average Number of SAR's Weighted averageexercise priceexercise priceSAR's as at 1 January 2,923,000 11.30 2,458,000 12.60SAR's granted 1,027,000 11.92 889,500 9.08SAR's forfeited 388,500 11.18 221,500 10.79SAR's expired 165,000 14.93 203,000 17.26SAR's exercised 0 -SAR's as at 31 December 3,396,500 11.33 2,923,000 11.30SAR's exercisable as at 31 1,058,500 681,000DecemberThe costs recognised in the consolidated profit and loss account amount is based on portion of time passed by the end of the year and fair value at year end. Costs are spread over the period in which employees provide services. Share based payments related to long-term incentive planIn June 2021, Brunel announced its intention to repurchase 173,636 ordinary shares in order to meet the obligations under the planned performance share plan for senior management (excluding board of Directors). The performance share plan is conditional to targets for financiayear 2023. Shares will vest in the beginning of 2024 with a lock-up period of two years.Senior management do not receive any dividends and are not entitled to vote in relation to the deferred shares during the vesting period. The fair value of the rights at grant date of EUR 10.41 per share was estimated using the Black-Scholes option valuation model. The model inputs for share awards granted during the year ended 31 December 2021 included:\u2022 Grant date: 1 July 2021\u2022 Vesting date: 28 February 2024\u2022 Share price at grant date: EUR 10.94\u2022 Expected price volatility: 35.13%\u2022 Expected dividend yield: 2%\u2022 Risk free rate: 2.492%Year granted 2022 2021As at 1 January 173,636 0Granted during the year 0 173,636Vested during the year 0 0Forfeited during the year 36,407 0As at 31 December 137,229 173,636Weighted average remainingcontractual life of the deferredshares outstanding at the endof period: 1.69 2.69Costs recognized 523,836 248,427Share based payments related to acquisitions In December 2021 Brunel Energy Holding B.V. acquired 72% of the issued share capital of Seafox Apollo 1 Ltd, the sole shareholder of the Taylor Hopkinson Group. A put and call option agreement was signed for the remaining 28%. The consideration for the remaining 28% is based on meeting certain gross profit and EBITDA targets over the next three years. The expected amount to be paid if the pre-determined levelsof gross profit and EBITDA levels were met and certain employees remained within the Group, was determined at EUR 17.1 million as at 31 December 2021. This amount is remeasured at each reporting date based on expected performance.An amount of EUR 8.6 million was recognized as a put optionliability, since 50% of the amount to be paid is not based on continuous employment. The amount was initially recognised at fair value through equity and is subsequently carried at amortized cost. The other 50% of the put option liability will be recognized through the profit and loss account as a post combination benefit expense over the 3-year period post acquisition, depending on continued employment of certain Taylor Hopkinson employees.As at 31 December 2022 due to meeting the targeted performance indicators (gross profit, EBITDA and continuous employment) the company recognised a cash-settled share-based payment for the amount of EUR 4.1 million to account for conditional part of the arrangement.The model inputs used for determining the liability as of theyear ended 31 December 2022 included: \u2022 Discount rate: 0.8% During the year 2022 the company recognised EUR 4.1 million (2021: 0) costs for cash-settled share-based payments. The liability is recorded as part of other non-current liabilities (refer to note 12).16. Commitments and contingenciesThe group leases various offices, cars and other office equipment under non-cancellable operating leases expiring within 6 months to 5 years. The leases have varying terms, escalation clauses and renewal rights. On renewal the terms of the leases are renegotiated.The group has recognised right-of-use assets for the majority of leases, except for short-term and low-value leases that are disclosed below. See note 6 for further information.2022 2021Expire in year 1 201 264Expire in years 2-5 0 0Expire in years 6 and later 0 0Balance at 31 December 201 264Brunel Service GmbH & Co. KG is subject to a tax audit in Germany regarding the years 2012-2015. In the tax audit, the deductibility of interest expenses has been challenged. We are confident that we will be able to adequately support these interest expenses and that the chances of a significantadjustment and tax payment are remote. The maximum tax exposure is EUR 13.4 million.Events after balance sheet dateNo events of interest to the group as a whole took placeafter the balance sheet date.17. Direct and indirect personnel expensesThe direct and indirect personnel expenses consist of the following amounts:2022 2021Direct Indirect Direct IndirectSalaries 630,786 75,100 518,589 64,423Social charges 42,970 11,356 40,429 9,467Pension charges 23,668 2,517 20,193 2,438Other 232,284 39,576 109,873 33,850Total 929,708 128,549 689,084 110,178The pension schemes in the group can all be classified as defined contribution, except for one defined benefit plan in Germany (refer to note 11). The other direct personnel expenses include visa, logistic and other services provided to direct employees. These expenses are typically reimbursed by our customers. The other direct personnel expenses include EUR 4.3 million in short-term or low-value leases.Remuneration of directorsThe directors\u2019 remunerations charged to the results in 2022 (2021) are set out below:Short-term employee benefitsSalary Bonus Pension Other Share based TotalpaymentsBoard of Directors:J.T. Andringa, CEO 600 (600) 391 (338) 13 (12) - (-) 9 (88) 1,013 (1,038)P.A. de Laat, CFO 430 (430) 176 (188) 8 (8) - (-) -17 (103) 597 (729)A.G. Maude, COO 430 (430) 187 (161) 14 (11) - (-) 56 (84) 687 (686)Supervisory Board:A. Schouwenaar (stepped - (29) - - - - - (29)down as of 11 May 2021)J.J.B.M. Spee 64 (68) - - - - 64 (68)J.A. van Barneveld 23 (55) - - - - 23 (55)(stepped down as of 19 May 2022)K. Koelemeijer 60 (58) - - - - 60 (58)F. van der Vloed (as of 11 66 (35) - - - - 66 (35)May 2021)1,673 (1,705) 754 (687) 35 (31) - (-) 48 (275) 2,510 (2,698)\u2022 Mr Andringa has 24,947 shares in the company, in addition to 175,000 SAR\u2019s.\u2022 Mr De Laat has 15,000 shares in the company, in addition to 205,000 SAR\u2019s. \u2022 Mr Maude has 25,000 shares in the company, in addition to 120,000 SAR\u2019s. \u2022 The members of the Supervisory Board hold neither shares nor share options in the company. \u2022 No loans and/or guarantees have been issued to members of the Board of Directors or Supervisory Board. SAR rights of directorsYear granted 2018 2019 2020 2021 2022 TotalJ.T. Andringa, CEO - 50,000 15,000 40,000 70,000 175,000P.A. de Laat, CFO 50,000 50,000 15,000 40,000 50,000 205,000A.G. Maude, COO - - 30,000 40,000 50,000 120,000Range of exercise prices in EUR 15.48 12.78 6.25 - 9.04 9.08 11.9218. Government grantsIn various countries, governments have put in place a wide variety of employment protection programs exceptionally allowing for partial or full reduction of working hours or compensation for personnel costs. This compensates for (part of) salaries and/or social security charges of the employees impacted (e.g. in China, Singapore, Hong Kong and Belgium).We have accounted for these programs in accordance with IAS 20 \u2018Accounting for Government Grants and Disclosure of Government Assistance\u2019. These employment protection programs reduced our operating expenses by EUR 0.1 million for the period (2021: EUR 0.1 million). We also madeuse of government programs relating to our direct employees. The total effect of these programs on our directpersonnel expenses amounted to EUR 0.2 million (2021: EUR 1.8 million). The total cash inflow from these programsamounted to EUR 0.3 million in 2022 (2021: EUR 2.3 million).19. Depreciation and amortisationThe costs for depreciation and amortisation in the consolidated profit and loss account consist of the following:2022 2021Other intangible assets (4) 4,744 3,107Property, plant and equipment (5) 2,362 2,279Right-of-use assets (6) 14,222 13,073Total 21,328 18,45920. Other expensesThe 2022 other expenses amount to EUR 41.4 million (2021: EUR 34.3 million). The other expenses comprisemarketing expenses, IT expenses, office and other overhead costs. Audit costsThe audit costs consists of the following:Pricewaterhouse Member firms Total 2022Pricewaterhouse Member firms TotalCoopers / affiliatesCoopers / affiliates2021Accountants N.V.Accountants N.V.Audit of the financial 658 468 1,126 460 447 907statementsOther audit procedures - - - - - -Tax services - 101 101 - 158 158Other non-audit fees - - - - - -Total 658 569 1,227 460 605 1,065The fees listed above relate to the procedures applied to theCompany and its consolidated group entities by PricewaterhouseCoopers Accountants N.V. as the external independent auditor as referred to in Section 1, subsection 1 of the Audit Firms Supervision Act (\u2018Wet toezicht accountantsorganisaties - Wta\u2019) as well as by member firmsand affiliates of PricewaterhouseCoopers, including their tax services and advisory groups.The audit fees relate to the audit of the 2022 annual accounts, regardless of whether the work was performed during the financial year.Our independent auditor, PricewaterhouseCoopers Accountants N.V., has rendered, for the period to which our statutory audit relates, in addition to the audit of the statutory annual accounts the following services to the company and its controlled entities:Tax Services, consisting of tax compliance services.21. Financial income & expense2022 2021Exchange differences non-operational debtors and (1,058) (650)creditorsExchange differences financial fixed assets (1,352) -Exchange differences cash and cash equivalents 100 (49)Exchange differences (2,311) (699)Interest income banks 299 341Interest income other 246 259Interest income 545 600Interest expense banks (182) -Interest expense lease liability (454) (433)Interest expense other (537) (187)Interest expense (1,173) (620)Financial income & expense (2,939) (719)The exchange differences on financial fixed assets relate to the foreign exchange loss on the loan to third parties (refer to note 7).22. Tax 2022 2021Current tax (Income) / expense 18,727 14,571Deferred tax (Income) / expense -1,987 -631Tax (Income) / expense 16,740 13,940In 2022, the effective tax rate on the result before tax is 35.2% (2021: 29.7%).The reconciliation between the actual tax expense and the tax expense based on the Dutch corporate income tax rate (2022: 25.8% and 2021: 25%) is as follows:2022 2021Income tax at Dutch corporate income tax rate 12,256 25.8% 11,733 25.0%Permanent differences:Difference with foreign tax rates -467 -1.0% 269 0.6%Weighted average applicable tax rate 11,789 24.8% 12,002 25.6%Adjustment previous years 100 0.2% 239 0.5%Non-deductible items 4,456 9.4% 880 1.9%Tax losses not recognised as deferred tax asset 359 0.8% 855 1.8%Recognition of deferred tax assets -574 -1.2% 0 0.0%Rate adjustment deferred tax asset 0 0.0% -256 -0.5%Other taxes 610 1.3% 219 0.5%Effective tax charge 16,740 35.2% 13,940 29.7%The weighted average applicable tax rate and the effective tax rate are strongly affected by changes in the mix of results of subsidiaries in countries with different tax rates and/or systems. Countries with alternative minimum taxes had a relatively higher share in the results. The non-deductible items in 2022 are mostly related to the loss on the disposal of the operations in Russia (refer to note 2).Movement schedule tax assets and liabilitieslosses (mainly from US, Germany and Austria) and temporary differences. Recognition and derecognition of During the financial year an amount of EUR 0.6 million was these assets are based on the forecasted results for the debited directly to other comprehensive income (2021: EUR relevant group companies.0.9 million debited) for tax relating to foreign exchange results recorded in the other comprehensive income.The deferred tax liabilities relate to temporary differences inthe valuation of intangible assets that were a result of The deferred tax assets originate from accumulated tax business combinations.Current Deferred TotaBalance at 1 January 2021Tax assets 2,631 12,417 15,048Tax liability -9,590 -121 -9,711-6,959 12,296 5,337Movements during the yearPaid 10,236 0 10,236Through profit and loss -14,571 631 -13,940Through business combinations -716 -1,980 -2,696Through other comprehensive income -931 0 -931Exchange rate adjustment -41 144 103-6,023 -1,205 -7,228Balance at 31 December 2021Tax assets 2,085 13,344 15,429Tax liability -15,068 -2,253 -17,321-12,983 11,091 -1,892Movements during the yearPaid 23,563 0 23,563Through profit and loss -18,727 1,987 -16,740Through business combinations 0 -182 -182Through divestment -207 -5 -212Through other comprehensive income -634 0 -634Exchange rate adjustment 49 53 1024,044 1,852 5,896Balance at 31 December 2022Tax assets 2,994 14,725 17,719Tax liability -11,933 -1,782 -13,715-8,939 12,943 4,004Deferred tax assets amounting to EUR 5.4 million (2021: EUR 4.8 million) are dependent on future taxable profits inexcess of the profits arising from the reversal of existing temporary differences. Unused tax losses for which no deferred tax assets have been recognised amount to EUR65.4 million (2021: EUR 46.2 million). All tax losses, eitherrecognised or unrecognised can be offset with future profits. Dependant on the country EUR 2.8 million of the unrecognised losses will expire within 5 years, the remaindercan either be offset within 15 years (EUR 17.6 million) or indefinitely (EUR 45.0 million). Opening Through Through Recog-Exchange Closingbalancebusiness divest-nised in rate balancecombinationsmentsP&LadjustedMovement of deferred tax positions in 2021:Deferred tax assetsDeferred tax assets in relation to:Temporary differences in allowance for 350 0 0 -158 -9 183doubtful debtTemporary differences valuation other 5,700 0 0 931 0 6,631intangible assetsTemporary differences in accruals employee 1,257 0 0 385 98 1,740expenses7,307 0 0 1,158 89 8,554Recognised tax losses 5,110 0 0 -387 67 4,790Total deferred tax assets 12,417 0 0 771 156 13,344Deferred tax liabilitiesDeferred tax liabilities in relation to:Temporary differences valuation other 0 -1,973 0 0 0 -1,973intangible assetsTemporary differences in accruals employee -121 -7 0 -140 -12 -280expensesRetained earnings from subsidiaries 0Total deferred tax liabilities -121 -1,980 0 -140 -12 -2,253Total deferred tax assets and liabilities 12,296 -1,980 0 631 144 11,091Movement of deferred tax positions in 2022:Deferred tax assetsDeferred tax assets in relation to:Temporary differences in allowance for 183 0 0 0 3 186doubtful debtTemporary differences valuation other 6,631 0 0 541 0 7,172intangible assetsTemporary differences in accruals employee 1,740 0 -249 475 3 1,969expenses8,554 0 -249 1,016 6 9,327Recognised tax losses 4,790 0 0 558 50 5,398Total deferred tax assets 13,344 0 -249 1,574 56 14,725Deferred tax liabilitiesDeferred tax liabilities in relation to:Temporary differences valuation other -1,973 -182 0 380 0 -1,775intangible assetsTemporary differences in accruals employee -280 0 244 33 -4 -7expensesTotal deferred tax liabilities -2,253 -182 244 413 -4 -1,782Total deferred tax assets and liabilities 11,091 -182 -5 1,987 53 12,94323. Earnings per share2022 2021Weighted average number of ordinary shares for the 50,400,988 50,487,806purpose of basic earnings per shareEffect of dilutive potential ordinary shares from share 137,212 -based paymentsWeighted average number of ordinary shares for the 50,538,200 50,487,806purpose of diluted earnings per shareNet income for ordinary shareholders in EUR 29,390,540 30,998,630Basic earnings per share in EUR 0.58 0.61Diluted earnings per share in EUR 0.58 0.61Notes to the consolidated cash flow statementThe majority of the items on the consolidated cash flow statement are, on an individual basis cross-referenced to the relevant notes on the consolidated profit and loss account and the consolidated balance sheet. For the remainder of thematerial items, the reconciliation between amounts included in the consolidated cash flow statement and related amountsin the consolidated profit and loss account and the consolidated balance sheet are shown below.24. Trade and other receivables2022 2021Balance at 1 January 263,873 194,070Acquisition of subsidiaries 40 12,076Disposal of subsidiaries -17,314 0Change in allowance for bad debt -12 -901Change in receivables 49,818 50,130Exchange rate movements 6,645 8,498Balance at 31 December 303,050 263,87325. Other current liabilities2022 2021Balance at 1 January 124,905 98,609Acquisition of subsidiaries 1,832 10,841Disposal of subsidiaries -7,416 0Change in current liabilities 11,467 9,120Exchange rate movements -159 6,335Balance at 31 December 130,629 124,90526. Other non-cash expensesThe other non-cash expenses mostly consist of the impairment of trade and other receivables (refer to note 9).27. Transactions with related partiesThe Board of Directors, the Supervisory Board, majority shareholder and participations are considered to be relatedparties. For information about the Directors\u2019 remuneration reference is made to note 17. Transactions with related parties were made on terms equivalent to those that prevailin arm\u2019s length transactions. Included under other operating expenses is an amount of EUR 79 (2021: EUR 79)paid as consultancy fee to the majority shareholder of Brunel International N.V. 28. Segment reporting x EUR 1,000, unless stated otherwise Operating segments have been identified on the basis of internal reports about components of the group that are regularly reviewed by the chief operating decision maker in order to allocate resources to the segments and to assess their performance. Information reported to the group\u2019s chief operating decision maker is focused at components engaged in providing services in a particular economic environment from those of other segments. A geographical segment is engaged in providing services in a particular economic environment which are subject to risks and returns that are different from those segments operating in other economic environments. The main regions are: DACH (Germany, Austria, Switzerland and Czech Republic), the Netherlands, Americas, Australasia, Europe & Africa, Middle East & India, Asia and Taylor Hopkinson. This is the basis on which internal reports are provided to the chief operating decision maker for assessing performance and determining the allocation of resources within the Group. All regions exceeding 10% of total revenue, EBIT or assets are reported separately. Unallocated relates to the corporate assets and corporate costs that do not relate to a specific segment. The remainingregions are combined in Rest of World. The region Russia & Caspian was dissolved in June 2022 after the divestment of the operations in Russia (refer to note 2).Reportable segmentsRevenue Contribution margin Operating profit2022 2021 2022 2021 2022 2021SegmentsDACH region 229,242 218,626 80,966 79,035 24,362 24,204Netherlands 190,326 186,123 55,727 57,112 16,652 17,713Australasia 161,854 109,036 16,210 10,945 3,250 709Middle East & India 143,281 107,633 23,911 17,785 14,253 9,820Americas 146,560 96,768 19,917 12,924 2,586 498Asia 161,086 110,696 23,553 14,906 9,359 2,721Taylor Hopkinson 83,228 0 17,454 0 -1,280 0Rest of World 66,247 70,786 14,378 17,877 2,642 4,260Unallocated 0 0 0 0 -10,950 -12,275Total 1,181,824 899,668 252,116 210,584 60,874 47,650The group attributes revenue to countries based on the location of the geographical location of the entity that delivers the service. In vast majority of the this location is the same as where out professionals perform work for our clients apart from the following: \u2022 In the segment Rest of World revenue of EUR 41.5 million(2021: EUR 27.4 million) is generated in The Netherlandsthat is part of the Europe and Africa region. \u2022 In the segment DACH, Germany generated more than 10% of the total revenues (EUR 215 million) attributable to external customers. The country is included in the operating segment DACH since it contributes majority of the revenue to that segment (93%).Balance sheet total Non-current assets Investment in IA & PPE2022 2021 2022 2021 2022 2021SegmentsDACH region 95,332 98,498 26,457 27,532 807 1,151Netherlands 57,633 63,494 15,917 16,358 1,638 787Australasia 53,517 39,356 7,623 7,794 86 62Middle East & India 68,810 66,253 3,125 2,740 322 43Americas 47,500 37,865 5,049 4,610 187 236Asia 86,709 66,887 10,978 1,872 267 46Taylor Hopkinson 64,176 57,490 41,199 42,347 293 0Rest of World 51,289 59,866 20,918 16,269 96 78Unallocated 22,174 12,092 22,201 17,144 7,576 4,128Total 547,140 501,801 153,467 136,666 11,272 6,531Tax expense / income Current & Long-term liabilities Depreciation and Amortisation2022 2021 2022 2021 2022 2021SegmentsDACH region 7,617 7,672 41,175 43,130 5,607 5,676Netherlands 4,285 4,370 45,098 54,761 5,016 4,516Australasia 670 130 10,509 7,196 571 566Middle East & India 1,240 944 44,910 50,689 1,143 1,052Americas 302 828 9,723 8,169 624 631Asia 2,584 915 34,575 20,203 1,853 1,160Taylor Hopkinson 870 0 17,783 14,116 1,924 0Rest of World 929 1,099 12,017 15,373 1,433 1,776Unallocated -1,757 -2,018 13,533 -13,764 3,157 3,082Total 16,740 13,940 229,323 199,873 21,328 18,459EmployeesThe total number of direct and indirect employees with the group companies is set out below:Average workforce2022 2021Direct Indirect Direct IndirectDACH region 2,042 405 1,951 381Netherlands 1,667 279 1,720 281Australasia 1,375 107 991 91Middle East & India 2,235 139 2,119 125Americas 929 125 809 103Asia 1,481 132 1,085 124Taylor Hopkinson 447 102 280 73Rest of World 1,011 104 954 77Unallocated - 59 - 58Total 11,187 1,452 9,909 1,313Total workforce 12,639 11,222Workforce at 31 December2022 2021Direct Indirect Direct IndirectDACH region 2,133 412 2,001 390Netherlands 1,718 281 1,764 278Australasia 1,491 109 1,159 102Middle East & India 2,260 155 2,131 126Americas 999 143 813 110Asia 1,511 135 1,218 122Taylor Hopkinson 312 112 280 73Rest of World 659 70 1,470 147Unallocated - 62 - 62Total 11,083 1,479 10,836 1,410Total workforce 12,562 12,246Other segment informationOther segment information provides an overview of the activities with regard to our global vertical approach. Considering the size of the vertical Life Science is grouped under Engineering. Revenue2022 2021Conventional Energy 460,872 362,974Future mobility 78,141 70,998Engineering 155,506 157,480Mining 102,917 55,266Renewable Energy 142,180 31,576Infrastructure 55,654 55,079Other 186,554 166,295Total 1,181,824 899,668",
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"value": "ParticipationsBrunel International N.V.\u2019s main participations are listed below. Brunel Construction & Maintenance Services Pty Ltd, Perth, These are included in the consolidated annual accounts of AustraliaBrunel International N.V. Unless otherwise stated, all these SES Labour Solutions Pty Ltd, Brisbane, Australiaparticipations are, directly or indirectly, wholly-owned and SESLS Pty Ltd, Brisbane, AustraliaBrunel has full or over half of the voting power. Some non-SES Industrial Pty Ltd, Brisbane, Australiamaterial participations are not included in the list.SES Resources Pty Ltd, Brisbane, AustraliaBrunel Energy Inc, Houston, Unites States of AmericaBrunel Corporate B.V., Amsterdam, The Netherlands Brunel Resources Inc, Houston, Unites States of AmericaBrunel Energy Europe Staff B.V., Amsterdam, The NetherlandsBrunel Energy Canada Inc, Calgary, CanadaBrunel Nederland B.V., Rotterdam, The NetherlandsBrunel Energy Servicos Ltda Brasil, Rio de Janeiro, BrazilBrunel Energy Holding B.V., Rotterdam, The NetherlandsBrunel Mexico Sa de CV, Mexico City, MexicoBrunel Energy Europe B.V., Rotterdam, The NetherlandsBrunel Muscat LLC, (70%) Muscat, OmanBrunel Belgium N.V., Mechelen, BelgiumBrunel Atyrau LLP, Atyrau, KazakhstanBrunel International UK Ltd, Glasgow, United KingdomBrunel Kazakhstan LLP, (50%) Atyrau, KazakhstanCelsium Ltd, Birmingham, United KingdomBrunel Guyana Inc, Georgetown, GuyanaBrunel Service GmbH & Co. KG, Bremen, GermanyBrunel New Zealand Ltd, New Plymouth, New Zealand Brunel GmbH, Bremen, GermanyPt Brunel Service Indonesia, Jakarta, IndonesiaBrunel Car Synergies GmbH, Bochum, GermanyBrunel Suriname N.V., Paramaribo, SurinameBrunel International France Srl, Paris, FranceSEAFox Apollo 1 Limited, (72%) London, United KingdomBrunel Italia Srl, Milan, ItalyTaylor Hopkinson Limited, (72%) Glasgow, United KingdomBrunel Energy Norge AS, Stavanger, NorwayTaylor Hopkinson Corporation, (72%) Boston, United StatesBrunel Austria GmbH, Salzburg, Austriaof America Brunel Switzerland AG, Z\u00fcrich, SwitzerlandTaylor Hopkinson LLC, (72%) Cheyenne, United States of AmericaBrunel CZ s.r.o., Prague, Czech RepublicTaylor Hopkinson Pte Ltd, (72%) SingaporeBrunel Romania Srl, Bucharest, RomaniaTaylor Hopkinson Spain SL, (72%) Valencia, SpainBrunel Denmark ApS, Copenhagen, DenmarkTaylor Hopkinson Taiwan Branch, (72%) Taipei, TaiwanBrunel Recruitment Kazakhstan LLP, Atyrau, KazakhstanBrunel Taiwan Services Company Ltd, Taipei, TaiwanBrunel Energy Nigeria Ltd, Lagos, NigeriaBrunel Energy Services Israel Ltd, Tel Aviv, IsraelBrunel Mozambique Lda, Maputo, MozambiqueInternational Commissioning & Engineering Pte Ltd, (51%) Brunel Energy LLC, Dubai, United Arab EmiratesSingaporeBrunel DMCC, Dubai, United Arab EmiratesBrunel Oil & Gas Services WLL, (75%) Doha, QatarBrunel International UK Ltd (registration number: SC66400)Brunel India Private Ltd, Mumbai, Indiais exempt from the audit of its accounts under section 479A Brunel Energy Kuwait WLL, (75%) Farwania, Kuwaitof the UK Companies Act 2006.Ishtar Baghdad for General Services LLC, Baghdad, IraqBrunel Energy Japan K.K., Tokyo, JapanBrunel GmbH (registration number: HRB 16935 HB) has Brunel International South East Asia Pte Ltd, Singaporemade use of the exemptions under Section 264 (3) of the Brunel Technical Services Pte Ltd, SingaporeGerman Commercial Code.Brunel International South East Asia PNG Limited, Port Moresby, Papua New GuineaBrunel Car Synergies GmbH (registration number: B 31858) Brunel Energy Malaysia SDN BHD, Kuala Lumpur, Malaysiahas made use of the exemptions under Section 264 (3) of Brunel Energy Korea Ltd, Ulsan, South Koreathe German Commercial Code.Brunel Hong Kong Ltd, Hong Kong, ChinaBrunel Consultancy Shanghai Ltd, Shanghai, ChinaBrunel Service GmbH & Co. KG (registration number: HRA Brunel Engineering (Dalian) Ltd, Dalian, China26399 HB) has made use of the exemptions under Section Brunel Engineering Services (Qingdao) Co. Ltd, Qingdao, China264b of the German Commercial Code.Brunel Engineering Services (Nantong) Co. Ltd, Nantong, ChinaBrunel Technical Services Thailand Ltd, Bangkok, ThailandThe company has issued joint and several liability statements in Brunel Vietnam Company Ltd, Ho Chi Minh City, Vietnamaccordance with Section 403, Part 9, Book 2 of the Dutch Civil Brunel Myanmar Co. Ltd, Yangon, MyanmarCode for a limited number of its Dutch subsidiary companies, Brunel Australia Holdings Pty Ltd, Perth, Australiamainly serving as subholding companies.Brunel Energy Pty Ltd, Perth, AustraliaBrunel Technical Services Pty Ltd, Perth, Australia",
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"pp-value-10-2": {
"value": "Accounting principles for the valuation of assets and liabilities and determinationof profitBusiness combinationsThe acquisition method of accounting is used to account forall business combinations, regardless of whether equity instruments or other assets are acquired. The consideration transferred for the acquisition of a subsidiary comprises the:\u2022 fair values of the assets transferred\u2022 liabilities incurred to the former owners of the acquired business\u2022 equity interests issued by the group\u2022 fair value of any pre-existing equity interest in the subsidiary.\u2022 fair value of any asset or liability resulting from a contingent consideration arrangement, andThe excess of the:\u2022 consideration transferred,\u2022 amount of any non-controlling interest in the acquired entity, and\u2022 acquisition-date fair value of any previous equity interest in the acquired entityover the fair value of the net identifiable assets acquired is recorded as goodwill. If those amounts are less than the fair value of the net identifiable assets of the business acquired, the difference is recognised directly in profit or loss as a bargain purchase. Where settlement of any part ofcash consideration is deferred, the amounts payable in thefuture are discounted to their present value as at the date of exchange. The discount rate used is the entity\u2019s incremental borrowing rate, being the rate at which a similar borrowing could be obtained from an independent financier under comparable terms and conditions. Contingent consideration is classified either as equity or a financial liability. Amounts classified as a financial liability are subsequently remeasured to fair value, with changes infair value recognised in profit or loss. If the business combination is achieved in stages, the acquisition date carrying value of the acquirer\u2019s previously held equity interest in the acquiree is remeasured to fair value at the acquisition date. Any gains or losses arising from such remeasurement are recognised in profit or loss.GoodwillWhen a company or business is acquired, the acquirer recognises goodwill as an asset. Goodwill is recognised for the future economic benefits arising from assets acquired that are not individually identified and separately recognised. The excess of the consideration transferred over the fair valueof the identifiable net assets acquired is recorded as goodwill.Impairment of goodwill will be tested at least annually. An impairment loss recognised for goodwill is not reversed in a subsequent period. Changes in ownership interests in subsidiaries that do not result in loss of control are dealt with in equity.Property, plant and equipment Property plant and equipment are stated at historical cost less accumulated depreciation and impairment losses. Historical cost includes expenditures that are directly attributable to the acquisition of the assets. Depreciation of property, plant and equipment is charged to operating expenses on a straight-line basis over their estimated useful lives, from the date they are available for use. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised as other income or expenses in the consolidated profit and loss account. Investments accounted for using the equity methodAssociates are all entities over which the group has significant influence but not control, generally accompanying a shareholding of between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting. Under the equitymethod, the investment is initially recognised at cost, and the carrying amount is increased or decreased to recognise the investor\u2019s share of the profit or loss of the investee after the date of acquisition. The group\u2019s investment in associatesincludes goodwill identified on acquisition. This equity method includes the carrying amount of the investment together with all other long-term interests.Loans to subsidiaries and associates (\u2018funding\u2019) in the group's balance sheet is initially stated at fair value. Subsequent measurement is at amortised costs less provision for impairment.Impairment of assetsGoodwill and intangible assets that have an indefinite useful life are not subject to amortisation and are tested annually for impairment, or more frequently if events or changes in circumstances indicate that they might be impaired. Other assets are tested for impairment whenever events or changes in circumstances indicate that the carrying amountmay not be recoverable. An impairment loss is recognised for the amount by which the asset\u2019s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less costs of disposal and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash inflows which are largely independent of the cash inflows from other assets or groupsof assets (cash-generating units). Non-financial assets other than goodwill that suffered an impairment are reviewed for possible reversal of the impairment at the end of each reporting period.Financial fixed assetsThe group classifies its financial assets in the following measurement categories:\u2022 those to be measured subsequently at fair value (either through OCI or through profit or loss), and \u2022 those to be measured at amortised cost.The classification depends on the entity\u2019s business model for managing the financial assets and the contractual terms of the cash flows.For assets measured at fair value, gains and losses will eitherbe recorded in profit or loss or OCI. For investments in equity instruments that are not held for trading, this will depend on whether the group has made an irrevocable election at the time of initial recognition to account for the equity investment at fair value through other comprehensiveincome (FVOCI).Recognition and derecognitionRegular way purchases and sales of financial assets are recognised on trade date, being the date on which the group commits to purchase or sell the asset. Financial assets are derecognised when the rights to receive cash flows from the financial assets have expired or have been transferred and the group has transferred substantially allthe risks and rewards of ownership.MeasurementAt initial recognition, the group measures a financial asset atits fair value plus, in the case of a financial asset not at fair value through profit or loss (FVPL), transaction costs that are directly attributable to the acquisition of the financial asset. Transaction costs of financial assets carried at FVPL are expensed in profit or loss.Debt instrumentsSubsequent measurement of debt instruments depends on the group\u2019s business model for managing the asset and the cash flow characteristics of the asset. There are three measurement categories into which the group classifies its debt instruments:\u2022 Amortised cost: Assets that are held for collection of contractual cash flows, where those cash flows represent solely payments of principal and interest, are measured at amortised cost. Interest income from these financial assets is included in finance income using the effective interest rate method. Any gain or loss arising on derecognition is recognised directly in profit or loss and presented in other gains/(losses) together with foreign exchange gains and losses. Impairment losses are presented as separate line item in the statement of profit or loss. \u2022 FVOCI: Assets that are held for collection of contractual cash flows and for selling the financial assets, where the assets\u2019 cash flows represent solely payments of principal and interest, are measured at FVOCI. Movements in the carrying amount are taken through OCI, except for the recognition of impairment gains or losses, interest income and foreign exchange gains and losses, which arerecognised in profit or loss. When the financial asset is derecognised, the cumulative gain or loss previously recognised in OCI is reclassified from equity to profit or loss and recognised in other gains/(losses). Interest income from these financial assets is included in finance income using the effective interest rate method. Foreign exchange gains and losses are presented in other gains/(losses), and impairment expenses are presented as separate line item in the statement of profit or loss.Acquisition-related intangible assetsAcquisition-related intangible assets (customer databasesand trade names) that are acquired by the group and havedefinite useful lives are stated at cost less accumulated amortisation and impairment losses. When an intangible asset is acquired in a business combination, its cost is the fair value at the date of its acquisition. This cost is determined on a basis that reflects the estimated amount that the entity would have paid for the asset in an arm\u2019s length transaction between knowledgeable and willing parties, based on the best information available. Amortisation of acquisition-related intangible assets is charged to depreciation and amortisation on a straight-linebasis over their estimated useful lives, from the date they are available for use. The residual values and useful lives arereviewed at each balance sheet date and adjusted, if appropriate. Refer to note 4 Other intangible assets for further details. SoftwareAcquired software (licenses) and developed software are stated at cost less accumulated amortisation and impairment losses. Expenditures in relation to the development of identifiable and unique software products used by the group, and that will probably generate economic benefits exceeding costs beyond one year, are recognised as intangible assets and amortised over their estimated useful lives. Capitalised costs include personnel expenses of software development and an appropriate portion of relevant overhead. Expenditures associated with maintaining computer software programs are recognised asan expense when incurred. Amortisation of software applications is charged to depreciation and amortisation ona straight-line basis over their estimated useful lives, from the date they are available for use. The residual values and useful lives are reviewed at each balance sheet date and adjusted, if appropriate. Acquired computer software licenses are amortised, using the straight-line method, over their useful lives.Goodwill is allocated to groups of cash-generating units forthe purpose of impairment testing. The allocation is made to those groups of cash-generating units that are expectedto benefit from the business combination in which the goodwill arose.Goodwill at acquisition date is measured as:\u2022 The fair value of the consideration transferred, being the fair value of the assets given and liabilities incurred or assumed; plus\u2022 The recognised amount of non-controlling interests in theacquiree; plus\u2022 The fair value of any previous equity interests in the acquiree (if the business combination is achieved in stages); less\u2022 The fair value of identifiable assets acquired and liabilities assumed (including contingent liabilities).A cash-generating unit to which goodwill has been allocatedis tested for impairment annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than its carrying amount, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro rata based on the carrying amount of each asset in the unit. Any impairment loss for goodwill is recognised directly in the profit or loss. An impairment loss recognised for goodwill is not reversed in subsequent periods.The recoverable amount is based on the higher of the fair value less cost of disposal and value in use. The value in use is determined by means of cash flow projections based on the actual operating results adjusted for non-cash items (mainly depreciation) and the expected future performance.The latter is based on management\u2019s estimates and assumptions of revenue growth and development of operating margins, assessed with external data.\u2022 FVPL: Assets that do not meet the criteria for amortisedcost or FVOCI are measured at FVPL. A gain or loss on adebt investment that is subsequently measured at FVPLis recognised in profit or loss and presented net within other gains/(losses) in the period in which it arises.Equity instrumentsThe group subsequently measures all equity investments at fair value. Where the group\u2019s management has elected to present fair value gains and losses on equity investments in OCI, there is no subsequent reclassificationof fair value gains and losses to profit or loss following the derecognition of the investment. Dividends from such investments continue to be recognised in profit or loss as other income when the group\u2019s right to receive payments is established.Changes in the fair value of financial assets at FVPL are recognised in other gains/(losses) in the statement of profit or loss as applicable. Impairment losses (and reversal of impairment losses) on equity investments measured at FVOCI are not reported separately from other changes in fair value.Impairment of financial fixed assetsThe group assesses on a forward-looking basis the expected credit losses associated with its debt instrumentscarried at amortised cost and FVOCI. The impairment methodology applied depends on whether there has been asignificant increase in credit risk.For trade receivables, the group applies the simplified approach permitted by IFRS 9, which requiresexpected lifetime losses to be recognised from initialrecognition of the receivables, see note 9 forfurther details.Trade receivable and other receivables Trade receivable and other receivables are initially stated at fair value. Subsequent measurement is at amortised costs less provision for impairment. For the provision for impairment, the group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables andcontract assets.To measure the expected credit losses, trade receivables and accrued income have been grouped based on shared credit risk characteristics and the days past due. The accrued income relates to unbilled work in progress and have substantially the same risk characteristics as the trade receivables for the same types of contracts. The group has therefore concluded that the expected loss rates for trade receivables are a reasonable approximation of the loss rates for the accrued income. The expected loss rates are based on the payment profiles of sales over a period of 36 months before 1 January 2022 and the corresponding historical credit losses experienced within this period. The historical loss rates are adjusted to reflect current and forward-looking information on macroeconomic factors affecting the ability of the customers to settle the receivables.Contract assets and liabilitiesIn case of fixed-price contracts, the customer pays the fixed amount based on a payment schedule. If the servicesrendered by the group exceed the payment, a contract asset is recognised. If the payments exceed the services rendered, a contract liability is recognised.Cash and cash equivalents Cash and cash equivalents include cash in hand and deposits held at call with banks. For the purpose of presentation in the statement of cash flows, cash and cash equivalents includes cash on hand, deposits held at call withfinancial institutions, other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value,and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities in the balance sheet. If the cash in hand and/or deposits do not meet the criteria of cash and cash equivalents, it is classified as restricted cash.Provisions Provisions are recognised for legally enforceable or constructive obligations as a result of a past event and for which the settlement is likely to require an outflow of resources and to the extent these can be reliably estimated. If the effect is material, provisions are determined by discounting the expected future cash flows at an interest rate that reflects the current market assessments of the time value of money and, where appropriate, the risks specific to the obligation.Restoration provisions are recognised for rented real estate objects where the group is, after lease contract expiration, liable to bring the object back to its original state. Estimated amounts for legal claims are provided for at the lowest amount at which the group expects the claim to be reasonably settled. Provided amounts for legal claims are categorised to be settled within one year after the balance sheet date, unless the group has the right to defer settlement for more than one year. Onerous contract provisions are recognised when the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it.Pension obligationsThe group operates various post-employment schemes, mostly defined contribution pension plans and one defined benefit plan. The liability recognised in the consolidated balance sheet in respect of defined benefit pension plans is the present value of the defined benefit obligation at the endof the reporting period. The defined benefit obligation is calculated annually by independent actuaries using the projected unit credit method.The present value of the defined benefit obligation is determined by discounting the estimated future cash outflows using interest rates of high-quality corporate bonds that are denominated in the currency in which the benefits will be paid, and that have terms approximating to the terms of the related obligation.The interest cost is calculated by applying the discount rate to the balance of the defined benefit obligation. This cost is included in employee benefit expense in the consolidated profit and loss account.Remeasurement gains and losses arising from experience adjustments and changes in actuarial assumptions are recognised in the period in which they occur, directly in other comprehensive income. They are included in other reserves in the consolidated statement of changes in equity and in the consolidated balance sheet.Changes in the present value of the defined benefit obligation resulting from plan amendments or curtailments are recognised immediately in the consolidated profit and loss account as past service costs.Liabilities for other long-term benefitsIn some countries the group has several other liabilities related to employee benefits. Amongst others, long-service awards and post-employment obligations. These obligationsare measured as the fair value of expected future payments to be made. Remeasurement gains and losses arising from experience adjustments are recognised in the consolidated profit and loss account.Other current liabilities Current liabilities are initially stated at fair value and subsequently measured at amortised cost using theeffective interest method.Foreign currency and exchange differencesMonetary balance sheet items denominated in foreign currencies are translated at the rates of exchange prevailingat the balance sheet date; profit and loss account items are translated at the average rates during the financial year. Exchange differences relating to transactions in foreign currency are recorded in the exchange differences.Exchange differences due to the consolidation of foreign companies are charged or credited directly in other comprehensive income to the translation reserve. Other non-current liabilitiesLong-term liabilities are recognised initially at fair value, netof transaction costs incurred. Long-term liabilities are subsequently carried at amortised cost; any difference between the proceeds (net of transaction costs) and the redemption value is recognised in the consolidated profit and loss account over the period of the long-term liabilitiesusing the effective interest method.Loans and borrowingsLoans and borrowings are initially recognised at fair value less attributable transaction costs. Subsequent to initial recognition, loans and borrowings are stated at amortised cost. Any difference between the proceeds and the amountto be repaid is recognised in finance costs during the term of the borrowings, using the effective interest method.Put and call optionsBrunel from time to time enters into put-call option arrangements as part of acquisition transactions. The present value of the portion of the put-option that is unconditional upon recognition is recorded as a liability as per the date of the contractual agreement, with the corresponding loss being recognised directly in equity. The group initially recognises put/call option assets and liabilities over non-controlling interest at fair value. Subsequently they are measured at amortised cost using the effective interest method. Where the option is conditional and requires continued service by the holders ofthe non-controlling interest, it is accounted for as a post-combination benefit in accordance with IFRS 2 (Share based payments). Refer to the accounting policy on share-based payments relating to acquisitions. The exercise price of the option is dependent on the continued service of the holders of the non-controlling interest.For the purpose of presenting consolidated annual accounts, the assets and liabilities of the group's foreign operations are translated into Euro using exchange rates prevailing at the end of each reporting period. Income and expense items are translated at the average exchange ratesfor the period. Functional and presentation currencyThe group operates in countries with different currencies. Alcompanies have, as their functional currency, the local currency of the country in which they operate, which is their primary economic environment. The functional currency of the parent company, as well as of the majority of its subsidiaries, is the Euro. The translation reserve comprises all translation differences arising from the translation of the net investment in activitiesin currencies other than the Euro. Such translation differences are recognised initially in other comprehensive income and presented in this separate component of shareholders\u2019 equity and recognised in the consolidated statement of profit and loss on disposal of the net investment. The translation reserve also includes the tax effect on translation differences. Repurchase and reissue of share capital (treasury shares)When share capital recognised as equity is repurchased, theamount of the consideration paid, which includes directly attributable costs, net of any tax effects, is recognised as a deduction from equity. Repurchased shares are classified astreasury shares and are presented in the reserves. When treasury shares are sold or reissued subsequently, the amount received is recognised as an increase in equity, and the resulting surplus or deficit on the transaction is presented in share premium.Share-based payments related to long-term incentive plan Brunel has a share-based payment arrangement under which a performance share plan is offered to the senior management (excluding board of directors) of the company.These awards are settled in ordinary shares.The fair value of deferred shares granted to employees for nil consideration under the short-term incentive scheme is recognised as an expense over the relevant service period, being the year to which the bonus relates and the vesting period of the shares. The fair value is measured at the grant date of the shares and is recognised in equity in the share-based payment reserve. The fair value is calculated based on the Black-Scholes option valuation model. The number ofshares expected to vest is estimated based on the non-market vesting conditions. The estimates are revised at the end of each reporting period, and adjustments are recognised in profit or loss and the share-based payment reserve.Where shares are forfeited due to failure by the employee to satisfy the service or non-market vesting conditions, any expenses previously recognised in relation to such shares are reversed effective from the date of the forfeiture.The deferred shares are acquired by the Brunel InternationalN.V. in June 2021 and are held as treasury shares until such time as they are vested. Share-based payments related to acquisitionsBrunel from time to time enters into put-call option arrangements as part of acquisition transactions, whereby continuous employment is required by the non-controlling interest holders. The exercise price of the option is dependent on the continued service of the holders of the non-controlling interest and certain financial targets.Such transactions are considered as remuneration for services rendered. As employees will receive cash at the end of the vesting period as per the arrangement, this qualifies as a cash settled share based payment arrangement. The associated liability is remeasured to the fair value of the price expected to be paid for the non-controlling interest upon vesting date of the option, in the proportion of the service period lapsed to the total service period. Resulting adjustments to the liability are accounted through profit and loss.Share Appreciation Rights (SAR)The SAR scheme is a cash settled plan. The fair value of these SAR\u2019s is charged to the indirect personnel expenses from the grant date through vesting date. The fair value of the SAR is determined at every year-end based on the Black-Scholes option valuation model. At each balance sheet date,the group revises its estimates of the number of SAR\u2019s that are expected to become exercisable subject to continued employment based on this non-market vesting condition. The impact of the revision of original estimates, if any, is recognised in the indirect personnel expenses with a corresponding entry to liabilities.The SAR liability relates to SAR\u2019s granted by the group to its employees under its SAR scheme.The SAR\u2019s granted are conditional upon continued employment. The vesting period is three years. The SAR\u2019s can be exercised during two years after vesting on conditionthat the employee is still in the service of the company. Due to the cash settlement method of the SAR\u2019s, the rights are subject to a mark-to-market valuation exercise to measure the fair value on the specific balance date. When (re)measuring the fair value on the reporting date, the expected life of the right is determined based on the expectation regarding exercise behaviour of the participants. Exercise behaviour is influenced by for exampleshare price development.Revenue from contracts with customersThe group recognises revenue for contracting and secondment over time as the group's customer simultaneously receives and consumes all of the benefits provided by the group. When the group is the principal in a transaction and thus controls a promised service (employment of contractors) before transferring that service to clients (hours worked), the transactions are recorded gross in the consolidated profit and loss account. If the group acts as an agent and is not the employer and thus only arranges for another party to provide services to customers, revenues are reported on a net basis.Recruitment revenue is recognised once the service has been completed, being in principle when the candidate starts and the customers starts to benefit from the group's services. For fixed price contracts, the group takes on the responsibility for the execution (on top of supplying manpower). In some cases the group creates or enhances an asset that the customer controls as the asset is enhanced or created. In other cases the group does not create an asset with an alternative use and the group has anenforceable right to payment for performance completed todate. The group recognises the fixed price contract revenueover time.Variable consideration is only applicable to fixed price contracts. The revenue is measured at the transaction price agreed under the contract. While deferred payment terms may be agreed in rare circumstances, the deferral never exceeds four months. The transaction price is therefore not adjustedfor the effects of a significant financing component. Rendering of servicesUnder rendering of services the performance obligation is providing temporary personnel. The following types of revenue are recognised;\u2022 Contracting revenue (rendering of services) whereby hours or days worked at agreed rates during the financialreporting period are recognised as revenue. This includesreimbursable expenses related revenue in cases where the group acts as a principal are recognised as a gross amount (including true up) upon recognition of the reimbursable costs, this service is contractually part of the contracting revenue.\u2022 Recruitment revenue relates to revenue for the recruitment of employees for third parties.\u2022 Other revenue such as in cases where the group acts as an agent, revenues are reported on a net basis, when the service is rendered.Fixed price contractsThe performance obligation or construction contracts is to fulfil the engineering and construction services as specified in the contract. Generally, fulfilling the performance obligation means enhancing an asset that is owned by the customer.For fixed-price contracts, revenue is recognised based on the actual service provided to the end of the reporting period as a proportion of the total services to be provided, because the customer receives and uses the benefits simultaneously. This is determined based on the actual costs incurred relative to the total expected costs. Variations in contract work, claims and incentive payments are included to the extent that the amount can be measuredreliably and its receipt is considered probable.When it is probable that total contract costs will exceed totacontract revenue, the expected loss is recognised as an expense immediately.In case of fixed-price contracts, the customer pays the fixed amount based on a payment schedule. If the services rendered exceed the payment, a contract asset is recognised. If the payments exceed the services rendered, a contract liability is recognised. If the contract includes an hourly fee, revenue is recognised in the amount to which thegroup has a right to invoice. Customers are invoiced on a monthly basis and consideration is payable when invoiced.Direct and indirect personnel expensesDirect personnel expenses relate to costs attributed directlyto the services provided. Indirect personnel expenses relateto costs attributed directly to the group\u2019s internal staff.Contribution marginContribution margin is defined as revenue minus directpersonnel expenses.Exchange differences Foreign currency transactions are translated into the functional currency at the exchange rate applicable at the date of the transactions. Currency translation differences resulting from the settlement of these transactions and thetranslation of the monetary assets and liabilities denominated in foreign currency at the balance sheet date are recognised in the exchange differences in the consolidated profit and loss account.Foreign exchange differences relating to bank balances arerecorded in the financial income and expense, other foreignexchange differences are recorded in the operating profit.Interest income and expensesInterest income comprises interest received on outstandingdeposits and interest costs comprise interest due on funds drawn, calculated using the effective interest method and interest on lease liabilities, calculated using the incremental borrowing rate. Retirement benefit costsPension plans prevailing within the group are mostly definedcontribution plans, which are funded through payments to independent entities. The group has no legal or constructiveobligations to pay further contributions if these separate entities do not hold sufficient assets to pay all employees the pension benefits relating to employee service in the current and prior periods. The regular contributions constitute net periodic costs for the year in which they are due and are included within direct and indirect personnel expenses.Government grantsGovernment grants are recognised where there is reasonable assurance that the grant will be received and all attached conditions will be complied with. When the grant relates to an expense item, it is recognised as income on a systematic basis over the periods that the related costs, for which it is intended to compensate, are expensed. Government grants where the primary condition is that the group should purchase, construct or otherwise acquire non-current assets (including property, plant and equipment) are recognised as deferred income in the annual accounts and transferred to profit or loss on a systematic and rational basis over the useful lives of the related assets. Government grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the group with no future related costs are recognised in profit or loss in the period in which they become receivable.Leases The group leases various offices, cars and other office equipment. Rental contracts are typically made for fixed periods of 6 months to 8 years but may have extension options as described below.Contracts may contain both lease and non-lease components. The group allocates the consideration in the contract to the lease and non-lease components based on their relative stand-alone prices. However, for leases of property where the group is a lessee and the considerationon lease and non-lease components or the stand-alone prices are not clearly stated, it has elected not to separate lease and non-lease components and instead account for these as a single component.Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. Thelease agreements do not impose any covenants other thanthe security interests in the leased assets that are held by the lessor. Leased assets may not be used as security for borrowing purposes.Leases are recognised as a right-of-use-asset and a corresponding lease liability at the date at which the leasedasset is available for use by the group.Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value of the following lease payments:\u2022 Fixed payments (including in-substance fixed payments),less any lease incentives receivable;\u2022 Variable lease payments that are based on an index or a rate, initially measured using the index or rate as at the commencement date;\u2022 Amounts expected to be payable by the group under residual value guarantees;\u2022 The exercise price of a purchase option if the group is reasonably certain to exercise that option; and\u2022 Payments of penalties for terminating the lease, if the lease term reflects the group exercising that option.Lease payments to be made under reasonably certain extension options are also included in the measurement of the liability.The lease payments are discounted using the interest rate implicit in the lease. If that rate cannot be readily determined, which is generally the case for leases in the group, the lessee\u2019s incremental borrowing rate is used, being the rate that the individual lessee would have to pay toborrow the funds necessary to obtain an asset of similar value to the right-of-use-asset in a similar economic environment with similar terms and conditions.To determine the incremental borrowing rate, the group:\u2022 Uses a build-up approach that starts with a risk-free interest rate adjusted for credit risk for leases held by the individual lessee, which does not have recent third party financing; and\u2022 Makes adjustments specific to the lease, e.g. term, country, currency and security.The group is exposed to potential future increases in variable lease payments based on an index or rate, which arenot included in the lease liability until they take effect. When adjustments to lease payments based on an index or rate take effect, the lease liability is reassessed and adjusted against the right-of-use-asset.Lease payments are allocated between principal and finance costs. The finance cost is charged to profit or loss over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period.Right-of-use-assets are measured at cost comprising the following:\u2022 The amount of the initial measurement of the lease liability;\u2022 Any lease payments made at or before commencement date less any lease incentives received;\u2022 Any initial direct costs; and\u2022 Restoration costs.Right-of-use-assets are generally depreciated over the shorter of the asset\u2019s useful life and the lease term on a straight-line basis.Payments associated with short-term leases of property, cars and other office equipment and all leases of low-value assets are recognised on a straight-line basis as an expense in profit or loss. Short-term leases are leases with a term of 12 months or less. Low value assets comprise IT equipment and small items of office furniture.Some property leases contain variable payment terms, usually subject to inflation corrections.Extensions and termination options are included in a numberof property, cars and other office equipment leases across the group. These are used to maximise the operational flexibility in terms of managing the assets used in the group\u2019s operations. The majority of extension and termination options held are exercisable only by the group and not by the respective lessor.In determining the lease term, management considers all facts and circumstances that create an economic incentive toexercise an extension option, or not exercise a termination option. Extension options (or periods after termination options) are only included in the lease term if the lease is reasonably certain to be extended (or not terminated).For leases of property the following factors are normally the most relevant:\u2022 If there are significant penalties to terminate (or not extend), the group is typically reasonably certain to extend (or not terminate);\u2022 If any leasehold improvements are expected to have a significant remaining value, the group is typically reasonably certain to extend (or not terminate);\u2022 Otherwise, the group considers other factors including historical lease durations and the costs and business disruption required to replace the leased asset.Most extension options in cars and other office equipmentleases have not been included in the lease liability, becausethe group could replace the assets without significant costor business disruption.TaxationThe tax expense for the period comprises current and deferred tax. Tax is recognised in the consolidated profit and loss account, except to the extent that it relates to itemsrecognised in other comprehensive income or directly in equity. In this case, the tax is also recognised in other comprehensive income or directly in equity, respectively.The current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the balancesheet date in the countries where the company and its subsidiaries operate and generate taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes tax liabilities where appropriate on the basis of amounts expected to be paid to the tax authorities.The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the consolidated profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The group's liability for current tax is calculated using applicable rates. Deferred tax is recognised on differences between the carrying amounts of assets and liabilities in the annual accounts and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences and deferred tax assets are recognised to the extent that it is probable that taxable profits will be available against which deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at each balance sheet date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the assetrealised. Deferred tax is charged or credited to profit or loss,except when it relates to funding items charged or credited directly to equity, in which case the related deferred tax is also dealt with in equity.Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax liabilities and when the deferred income taxes assets and liabilities relate to income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities where there is an intention to settlethe balances on a net basis.Accounting principles for determining the consolidated cash flow statementThe consolidated cash flow statement has been prepared according to the indirect method, whereby profit or loss is adjusted for the effects of transactions of a non-cash nature, any deferrals or accruals of past or future operatingcash receipts or payments including paid or received interest, and items of income or expense associated with investing or financing cash flows.Accounting principles for segment reportingOperating segments have been identified on the basis of internal reports about components of the group that are regularly reviewed by the chief operating decision maker in order to allocate resources to the segments and to assess their performance. Chief operating decision maker consistsof the chief executive officer, the chief financial officer and the chief operating officer. Information reported to the group\u2019s chief operating decision maker is focused at components engaged in providing services in a particular economic environment from those of other segments. A geographical segment is engaged in providing services in a particular economic environment which are subject to risks and returns that are different from those segments operating in other economic environments.The group attributes revenue to countries based on the geographical location of the entity that delivers the service. In vast majority of cases this location is the same as where our professionals perform work for our clients. The main operating segments are: DACH (Germany, Austria, Switzerland and Czech Republic), The Netherlands, Americas,Australasia, Europe & Africa, Middle East & India, Asia and Taylor Hopkinson. This is the basis on which internal reports are provided to the chief operating decision maker for assessing performance and determining the allocation of resources within the group. All regions exceeding 10% of totalrevenue, EBIT or assets are reported separately. The remaining regions are combined in Rest of World.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-11-3": {
"value": "Business combinationsThe acquisition method of accounting is used to account forall business combinations, regardless of whether equity instruments or other assets are acquired. The consideration transferred for the acquisition of a subsidiary comprises the:\u2022 fair values of the assets transferred\u2022 liabilities incurred to the former owners of the acquired business\u2022 equity interests issued by the group\u2022 fair value of any pre-existing equity interest in the subsidiary.\u2022 fair value of any asset or liability resulting from a contingent consideration arrangement, andThe excess of the:\u2022 consideration transferred,\u2022 amount of any non-controlling interest in the acquired entity, and\u2022 acquisition-date fair value of any previous equity interest in the acquired entityover the fair value of the net identifiable assets acquired is recorded as goodwill. If those amounts are less than the fair value of the net identifiable assets of the business acquired, the difference is recognised directly in profit or loss as a bargain purchase. Where settlement of any part ofcash consideration is deferred, the amounts payable in thefuture are discounted to their present value as at the date of exchange. The discount rate used is the entity\u2019s incremental borrowing rate, being the rate at which a similar borrowing could be obtained from an independent financier under comparable terms and conditions. Contingent consideration is classified either as equity or a financial liability. Amounts classified as a financial liability are subsequently remeasured to fair value, with changes infair value recognised in profit or loss. If the business combination is achieved in stages, the acquisition date carrying value of the acquirer\u2019s previously held equity interest in the acquiree is remeasured to fair value at the acquisition date. Any gains or losses arising from such remeasurement are recognised in profit or loss.GoodwillWhen a company or business is acquired, the acquirer recognises goodwill as an asset. Goodwill is recognised for the future economic benefits arising from assets acquired that are not individually identified and separately recognised. The excess of the consideration transferred over the fair valueof the identifiable net assets acquired is recorded as goodwill.Impairment of goodwill will be tested at least annually. An impairment loss recognised for goodwill is not reversed in a subsequent period. Changes in ownership interests in subsidiaries that do not result in loss of control are dealt with in equity.Acquisition-related intangible assetsAcquisition-related intangible assets (customer databasesand trade names) that are acquired by the group and havedefinite useful lives are stated at cost less accumulated amortisation and impairment losses. When an intangible asset is acquired in a business combination, its cost is the fair value at the date of its acquisition. This cost is determined on a basis that reflects the estimated amount that the entity would have paid for the asset in an arm\u2019s length transaction between knowledgeable and willing parties, based on the best information available. Amortisation of acquisition-related intangible assets is charged to depreciation and amortisation on a straight-linebasis over their estimated useful lives, from the date they are available for use. The residual values and useful lives arereviewed at each balance sheet date and adjusted, if appropriate. Refer to note 4 Other intangible assets for further details. Goodwill is allocated to groups of cash-generating units forthe purpose of impairment testing. The allocation is made to those groups of cash-generating units that are expectedto benefit from the business combination in which the goodwill arose.Goodwill at acquisition date is measured as:\u2022 The fair value of the consideration transferred, being the fair value of the assets given and liabilities incurred or assumed; plus\u2022 The recognised amount of non-controlling interests in theacquiree; plus\u2022 The fair value of any previous equity interests in the acquiree (if the business combination is achieved in stages); less\u2022 The fair value of identifiable assets acquired and liabilities assumed (including contingent liabilities).A cash-generating unit to which goodwill has been allocatedis tested for impairment annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than its carrying amount, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro rata based on the carrying amount of each asset in the unit. Any impairment loss for goodwill is recognised directly in the profit or loss. An impairment loss recognised for goodwill is not reversed in subsequent periods.The recoverable amount is based on the higher of the fair value less cost of disposal and value in use. The value in use is determined by means of cash flow projections based on the actual operating results adjusted for non-cash items (mainly depreciation) and the expected future performance.The latter is based on management\u2019s estimates and assumptions of revenue growth and development of operating margins, assessed with external data.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-11-4": {
"value": "Business combinationsThe acquisition method of accounting is used to account forall business combinations, regardless of whether equity instruments or other assets are acquired. The consideration transferred for the acquisition of a subsidiary comprises the:\u2022 fair values of the assets transferred\u2022 liabilities incurred to the former owners of the acquired business\u2022 equity interests issued by the group\u2022 fair value of any pre-existing equity interest in the subsidiary.\u2022 fair value of any asset or liability resulting from a contingent consideration arrangement, andThe excess of the:\u2022 consideration transferred,\u2022 amount of any non-controlling interest in the acquired entity, and\u2022 acquisition-date fair value of any previous equity interest in the acquired entityover the fair value of the net identifiable assets acquired is recorded as goodwill. If those amounts are less than the fair value of the net identifiable assets of the business acquired, the difference is recognised directly in profit or loss as a bargain purchase. Where settlement of any part ofcash consideration is deferred, the amounts payable in thefuture are discounted to their present value as at the date of exchange. The discount rate used is the entity\u2019s incremental borrowing rate, being the rate at which a similar borrowing could be obtained from an independent financier under comparable terms and conditions. Contingent consideration is classified either as equity or a financial liability. Amounts classified as a financial liability are subsequently remeasured to fair value, with changes infair value recognised in profit or loss. If the business combination is achieved in stages, the acquisition date carrying value of the acquirer\u2019s previously held equity interest in the acquiree is remeasured to fair value at the acquisition date. Any gains or losses arising from such remeasurement are recognised in profit or loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-13-4": {
"value": "GoodwillWhen a company or business is acquired, the acquirer recognises goodwill as an asset. Goodwill is recognised for the future economic benefits arising from assets acquired that are not individually identified and separately recognised. The excess of the consideration transferred over the fair valueof the identifiable net assets acquired is recorded as goodwill.Impairment of goodwill will be tested at least annually. An impairment loss recognised for goodwill is not reversed in a subsequent period. Changes in ownership interests in subsidiaries that do not result in loss of control are dealt with in equity.Acquisition-related intangible assetsAcquisition-related intangible assets (customer databasesand trade names) that are acquired by the group and havedefinite useful lives are stated at cost less accumulated amortisation and impairment losses. When an intangible asset is acquired in a business combination, its cost is the fair value at the date of its acquisition. This cost is determined on a basis that reflects the estimated amount that the entity would have paid for the asset in an arm\u2019s length transaction between knowledgeable and willing parties, based on the best information available. Amortisation of acquisition-related intangible assets is charged to depreciation and amortisation on a straight-linebasis over their estimated useful lives, from the date they are available for use. The residual values and useful lives arereviewed at each balance sheet date and adjusted, if appropriate. Refer to note 4 Other intangible assets for further details. SoftwareAcquired software (licenses) and developed software are stated at cost less accumulated amortisation and impairment losses. Expenditures in relation to the development of identifiable and unique software products used by the group, and that will probably generate economic benefits exceeding costs beyond one year, are recognised as intangible assets and amortised over their estimated useful lives. Capitalised costs include personnel expenses of software development and an appropriate portion of relevant overhead. Expenditures associated with maintaining computer software programs are recognised asan expense when incurred. Amortisation of software applications is charged to depreciation and amortisation ona straight-line basis over their estimated useful lives, from the date they are available for use. The residual values and useful lives are reviewed at each balance sheet date and adjusted, if appropriate. Acquired computer software licenses are amortised, using the straight-line method, over their useful lives.Goodwill is allocated to groups of cash-generating units forthe purpose of impairment testing. The allocation is made to those groups of cash-generating units that are expectedto benefit from the business combination in which the goodwill arose.Goodwill at acquisition date is measured as:\u2022 The fair value of the consideration transferred, being the fair value of the assets given and liabilities incurred or assumed; plus\u2022 The recognised amount of non-controlling interests in theacquiree; plus\u2022 The fair value of any previous equity interests in the acquiree (if the business combination is achieved in stages); less\u2022 The fair value of identifiable assets acquired and liabilities assumed (including contingent liabilities).A cash-generating unit to which goodwill has been allocatedis tested for impairment annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than its carrying amount, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro rata based on the carrying amount of each asset in the unit. Any impairment loss for goodwill is recognised directly in the profit or loss. An impairment loss recognised for goodwill is not reversed in subsequent periods.The recoverable amount is based on the higher of the fair value less cost of disposal and value in use. The value in use is determined by means of cash flow projections based on the actual operating results adjusted for non-cash items (mainly depreciation) and the expected future performance.The latter is based on management\u2019s estimates and assumptions of revenue growth and development of operating margins, assessed with external data.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-13-5": {
"value": "GoodwillWhen a company or business is acquired, the acquirer recognises goodwill as an asset. Goodwill is recognised for the future economic benefits arising from assets acquired that are not individually identified and separately recognised. The excess of the consideration transferred over the fair valueof the identifiable net assets acquired is recorded as goodwill.Impairment of goodwill will be tested at least annually. An impairment loss recognised for goodwill is not reversed in a subsequent period. Changes in ownership interests in subsidiaries that do not result in loss of control are dealt with in equity.Goodwill is allocated to groups of cash-generating units forthe purpose of impairment testing. The allocation is made to those groups of cash-generating units that are expectedto benefit from the business combination in which the goodwill arose.Goodwill at acquisition date is measured as:\u2022 The fair value of the consideration transferred, being the fair value of the assets given and liabilities incurred or assumed; plus\u2022 The recognised amount of non-controlling interests in theacquiree; plus\u2022 The fair value of any previous equity interests in the acquiree (if the business combination is achieved in stages); less\u2022 The fair value of identifiable assets acquired and liabilities assumed (including contingent liabilities).A cash-generating unit to which goodwill has been allocatedis tested for impairment annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than its carrying amount, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro rata based on the carrying amount of each asset in the unit. Any impairment loss for goodwill is recognised directly in the profit or loss. An impairment loss recognised for goodwill is not reversed in subsequent periods.The recoverable amount is based on the higher of the fair value less cost of disposal and value in use. The value in use is determined by means of cash flow projections based on the actual operating results adjusted for non-cash items (mainly depreciation) and the expected future performance.The latter is based on management\u2019s estimates and assumptions of revenue growth and development of operating margins, assessed with external data.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-15-1": {
"value": "Noverhead HoldingS\u00e0rl,",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-15-2": {
"value": "Noverhead HoldingS\u00e0rl,",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-16-2": {
"value": "The annual accounts were signed and authorised for issue by the Board of Directors and released for publication on 17February 2023.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-8-2": {
"value": "Brunel\u2019s activities are mainly contracting and recruitmentservices (more than 90% share in the overall revenue).",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-8-3": {
"value": "Brunel\u2019s activities are mainly contracting and recruitmentservices (more than 90% share in the overall revenue).General informationBrunel International N.V., registered at the chamber of commerce under number 24261450, is a public limited liability company domiciled in Amsterdam, the Netherlands and listed on the Euronext Amsterdam. Approximately 60,05% of the capital interest is held by a company owned by Brunel\u2019s founder Mr. J. Brand.The head office of the company is located in Amsterdam, the address is:John M. Keynesplein 331066 EP Amsterdam The NetherlandsThe consolidated annual accounts of Brunel include the company and its subsidiaries (together referred to as \u2018Brunel\u2019). A summary of the main subsidiaries is included onpage 131 of this report. The annual accounts and the dividend proposal are subject to adoption by the General Meeting of Shareholders on 11 May 2023.Unless stated otherwise all the information in these annual accounts is in thousands of Euro, which is the Company\u2019s functional currency. All financial information presented in Euro has been rounded to the nearest thousand. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-14-3": {
"value": "Statement of complianceThe annual accounts have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the European Union and also comply with the financial reporting requirements included in Part 9 of Book 2of the Dutch Civil Code.The annual accounts have been prepared under the historical cost convention, except for financial assets at amortised cost, financial liabilities measured at fair value through profit and loss, share based payments and contingent consideration.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-5-2": {
"value": "New and amended standards adopted by the groupThe group has applied the following amendments for the first time for their annual reporting periodcommencing 1 January 2022:\u2022 Property, Plant and Equipment: Proceeds before Intended Use \u2013 Amendments to IAS 16\u2022 Onerous Contracts \u2013 Cost of Fulfilling a Contract \u2013 Amendments to IAS 37\u2022 Annual Improvements to IFRS Standards 2018-2020, and\u2022 Reference to the Conceptual Framework \u2013 Amendments to IFRS 3.The amendments listed above did not have any impact on the amounts recognised in prior periods and are not expected to significantly affect the current or future periods.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFirstTimeAdoptionExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-5-3": {
"value": "New and amended standards adopted by the groupThe group has applied the following amendments for the first time for their annual reporting periodcommencing 1 January 2022:\u2022 Property, Plant and Equipment: Proceeds before Intended Use \u2013 Amendments to IAS 16\u2022 Onerous Contracts \u2013 Cost of Fulfilling a Contract \u2013 Amendments to IAS 37\u2022 Annual Improvements to IFRS Standards 2018-2020, and\u2022 Reference to the Conceptual Framework \u2013 Amendments to IFRS 3.The amendments listed above did not have any impact on the amounts recognised in prior periods and are not expected to significantly affect the current or future periods.New standards and interpretations not yet adopted Certain new accounting standards and interpretations havebeen published that are not mandatory for 31 December 2022 reporting periods and have not been early adopted bythe group. These standards are not expected to have a material impact on the group in the current or future reporting periods and on foreseeable future transactions. Principles of consolidationThe consolidated annual accounts include the financial information of Brunel International N.V. and its subsidiaries. Subsidiaries relate to companies controlled directly or indirectly by Brunel International N.V. These companies are listed on page 131. An investor controls an investee when it is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. The results of acquired or disposed companies are consolidatedfrom the date on which control is transferred and the date the control is ceased, respectively. All intra-group transactions, balances, income and expensesare eliminated on consolidation.Non-controlling interests in subsidiaries are identified separately from Brunel\u2019s equity therein. Those interests of non-controlling shareholders that are present ownership interests entitling their holders to a proportionate share of net assets upon liquidation may initially be measured at fair value or at the non-controlling interests\u2019 proportionate share of the fair value of the acquiree\u2019s identifiable net assets. The choice of measurement is made on an acquisition-by-acquisition basis. Subsequent to an acquisition, the carrying amount of non-controlling interests is the amount of those interests at initial recognition plus the non-controlling interests\u2019 share of subsequent changes in equity.Profit or loss and each component of other comprehensive income are attributed to the owners of the Company and to the non-controlling interests. Total comprehensive income of the subsidiaries is attributed to the owners of the Company and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance.The group treats transactions with non-controlling interests that do not result in a loss of control as transactions with equity owners of the group. A change in ownership interest results in an adjustment between the carrying amounts of the controlling and non-controlling interests to reflect their relative interests in the subsidiary. Any difference between the amount of the adjustment to non-controlling interests and any consideration paid or received is recognised in a separate reserve within equity attributable to owners of the Company.Statement of complianceThe annual accounts have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the European Union and also comply with the financial reporting requirements included in Part 9 of Book 2of the Dutch Civil Code.The annual accounts have been prepared under the historical cost convention, except for financial assets at amortised cost, financial liabilities measured at fair value through profit and loss, share based payments and contingent consideration.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-7-3": {
"value": "Principles of consolidationThe consolidated annual accounts include the financial information of Brunel International N.V. and its subsidiaries. Subsidiaries relate to companies controlled directly or indirectly by Brunel International N.V. These companies are listed on page 131. An investor controls an investee when it is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. The results of acquired or disposed companies are consolidatedfrom the date on which control is transferred and the date the control is ceased, respectively. All intra-group transactions, balances, income and expensesare eliminated on consolidation.Non-controlling interests in subsidiaries are identified separately from Brunel\u2019s equity therein. Those interests of non-controlling shareholders that are present ownership interests entitling their holders to a proportionate share of net assets upon liquidation may initially be measured at fair value or at the non-controlling interests\u2019 proportionate share of the fair value of the acquiree\u2019s identifiable net assets. The choice of measurement is made on an acquisition-by-acquisition basis. Subsequent to an acquisition, the carrying amount of non-controlling interests is the amount of those interests at initial recognition plus the non-controlling interests\u2019 share of subsequent changes in equity.Profit or loss and each component of other comprehensive income are attributed to the owners of the Company and to the non-controlling interests. Total comprehensive income of the subsidiaries is attributed to the owners of the Company and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance.The group treats transactions with non-controlling interests that do not result in a loss of control as transactions with equity owners of the group. A change in ownership interest results in an adjustment between the carrying amounts of the controlling and non-controlling interests to reflect their relative interests in the subsidiary. Any difference between the amount of the adjustment to non-controlling interests and any consideration paid or received is recognised in a separate reserve within equity attributable to owners of the Company.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-7-4": {
"value": "Principles of consolidationThe consolidated annual accounts include the financial information of Brunel International N.V. and its subsidiaries. Subsidiaries relate to companies controlled directly or indirectly by Brunel International N.V. These companies are listed on page 131. An investor controls an investee when it is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. The results of acquired or disposed companies are consolidatedfrom the date on which control is transferred and the date the control is ceased, respectively. All intra-group transactions, balances, income and expensesare eliminated on consolidation.Non-controlling interests in subsidiaries are identified separately from Brunel\u2019s equity therein. Those interests of non-controlling shareholders that are present ownership interests entitling their holders to a proportionate share of net assets upon liquidation may initially be measured at fair value or at the non-controlling interests\u2019 proportionate share of the fair value of the acquiree\u2019s identifiable net assets. The choice of measurement is made on an acquisition-by-acquisition basis. Subsequent to an acquisition, the carrying amount of non-controlling interests is the amount of those interests at initial recognition plus the non-controlling interests\u2019 share of subsequent changes in equity.Profit or loss and each component of other comprehensive income are attributed to the owners of the Company and to the non-controlling interests. Total comprehensive income of the subsidiaries is attributed to the owners of the Company and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance.The group treats transactions with non-controlling interests that do not result in a loss of control as transactions with equity owners of the group. A change in ownership interest results in an adjustment between the carrying amounts of the controlling and non-controlling interests to reflect their relative interests in the subsidiary. Any difference between the amount of the adjustment to non-controlling interests and any consideration paid or received is recognised in a separate reserve within equity attributable to owners of the Company.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-23-3": {
"value": "Impairment of assetsGoodwill and intangible assets that have an indefinite useful life are not subject to amortisation and are tested annually for impairment, or more frequently if events or changes in circumstances indicate that they might be impaired. Other assets are tested for impairment whenever events or changes in circumstances indicate that the carrying amountmay not be recoverable. An impairment loss is recognised for the amount by which the asset\u2019s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less costs of disposal and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash inflows which are largely independent of the cash inflows from other assets or groupsof assets (cash-generating units). Non-financial assets other than goodwill that suffered an impairment are reviewed for possible reversal of the impairment at the end of each reporting period.Impairment of financial fixed assetsThe group assesses on a forward-looking basis the expected credit losses associated with its debt instrumentscarried at amortised cost and FVOCI. The impairment methodology applied depends on whether there has been asignificant increase in credit risk.For trade receivables, the group applies the simplified approach permitted by IFRS 9, which requiresexpected lifetime losses to be recognised from initialrecognition of the receivables, see note 9 forfurther details.Impairment of assets The group tests whether intangible assets have suffered anyimpairment, in case of triggering events and at least annually for goodwill. Other assets are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable.The recoverable amounts of cash-generating units have been determined using, amongst other instruments, value-in-use calculations. These calculations require the use of estimates. Based on these impairment tests, impairment losses, if any, are identified. However, should the actual performance of these cash-generating units become materially worse compared to the performance based on the estimates, possible impairment losses could arise, or could deviate from the detected impairment losses. This impairment loss or deviation could have impact on the carrying amounts of the intangible assets. For the impairment testing of goodwill, refer to note 3.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-24-3": {
"value": "Financial fixed assetsThe group classifies its financial assets in the following measurement categories:\u2022 those to be measured subsequently at fair value (either through OCI or through profit or loss), and \u2022 those to be measured at amortised cost.The classification depends on the entity\u2019s business model for managing the financial assets and the contractual terms of the cash flows.For assets measured at fair value, gains and losses will eitherbe recorded in profit or loss or OCI. For investments in equity instruments that are not held for trading, this will depend on whether the group has made an irrevocable election at the time of initial recognition to account for the equity investment at fair value through other comprehensiveincome (FVOCI).Recognition and derecognitionRegular way purchases and sales of financial assets are recognised on trade date, being the date on which the group commits to purchase or sell the asset. Financial assets are derecognised when the rights to receive cash flows from the financial assets have expired or have been transferred and the group has transferred substantially allthe risks and rewards of ownership.MeasurementAt initial recognition, the group measures a financial asset atits fair value plus, in the case of a financial asset not at fair value through profit or loss (FVPL), transaction costs that are directly attributable to the acquisition of the financial asset. Transaction costs of financial assets carried at FVPL are expensed in profit or loss.Debt instrumentsSubsequent measurement of debt instruments depends on the group\u2019s business model for managing the asset and the cash flow characteristics of the asset. There are three measurement categories into which the group classifies its debt instruments:\u2022 Amortised cost: Assets that are held for collection of contractual cash flows, where those cash flows represent solely payments of principal and interest, are measured at amortised cost. Interest income from these financial assets is included in finance income using the effective interest rate method. Any gain or loss arising on derecognition is recognised directly in profit or loss and presented in other gains/(losses) together with foreign exchange gains and losses. Impairment losses are presented as separate line item in the statement of profit or loss. \u2022 FVOCI: Assets that are held for collection of contractual cash flows and for selling the financial assets, where the assets\u2019 cash flows represent solely payments of principal and interest, are measured at FVOCI. Movements in the carrying amount are taken through OCI, except for the recognition of impairment gains or losses, interest income and foreign exchange gains and losses, which arerecognised in profit or loss. When the financial asset is derecognised, the cumulative gain or loss previously recognised in OCI is reclassified from equity to profit or loss and recognised in other gains/(losses). Interest income from these financial assets is included in finance income using the effective interest rate method. Foreign exchange gains and losses are presented in other gains/(losses), and impairment expenses are presented as separate line item in the statement of profit or loss.\u2022 FVPL: Assets that do not meet the criteria for amortisedcost or FVOCI are measured at FVPL. A gain or loss on adebt investment that is subsequently measured at FVPLis recognised in profit or loss and presented net within other gains/(losses) in the period in which it arises.Equity instrumentsThe group subsequently measures all equity investments at fair value. Where the group\u2019s management has elected to present fair value gains and losses on equity investments in OCI, there is no subsequent reclassificationof fair value gains and losses to profit or loss following the derecognition of the investment. Dividends from such investments continue to be recognised in profit or loss as other income when the group\u2019s right to receive payments is established.Changes in the fair value of financial assets at FVPL are recognised in other gains/(losses) in the statement of profit or loss as applicable. Impairment losses (and reversal of impairment losses) on equity investments measured at FVOCI are not reported separately from other changes in fair value.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-25-4": {
"value": "Recognition and derecognitionRegular way purchases and sales of financial assets are recognised on trade date, being the date on which the group commits to purchase or sell the asset. Financial assets are derecognised when the rights to receive cash flows from the financial assets have expired or have been transferred and the group has transferred substantially allthe risks and rewards of ownership.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-26-4": {
"value": "MeasurementAt initial recognition, the group measures a financial asset atits fair value plus, in the case of a financial asset not at fair value through profit or loss (FVPL), transaction costs that are directly attributable to the acquisition of the financial asset. Transaction costs of financial assets carried at FVPL are expensed in profit or loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-28-5": {
"value": "Acquisition-related intangible assetsAcquisition-related intangible assets (customer databasesand trade names) that are acquired by the group and havedefinite useful lives are stated at cost less accumulated amortisation and impairment losses. When an intangible asset is acquired in a business combination, its cost is the fair value at the date of its acquisition. This cost is determined on a basis that reflects the estimated amount that the entity would have paid for the asset in an arm\u2019s length transaction between knowledgeable and willing parties, based on the best information available. Amortisation of acquisition-related intangible assets is charged to depreciation and amortisation on a straight-linebasis over their estimated useful lives, from the date they are available for use. The residual values and useful lives arereviewed at each balance sheet date and adjusted, if appropriate. Refer to note 4 Other intangible assets for further details. SoftwareAcquired software (licenses) and developed software are stated at cost less accumulated amortisation and impairment losses. Expenditures in relation to the development of identifiable and unique software products used by the group, and that will probably generate economic benefits exceeding costs beyond one year, are recognised as intangible assets and amortised over their estimated useful lives. Capitalised costs include personnel expenses of software development and an appropriate portion of relevant overhead. Expenditures associated with maintaining computer software programs are recognised asan expense when incurred. Amortisation of software applications is charged to depreciation and amortisation ona straight-line basis over their estimated useful lives, from the date they are available for use. The residual values and useful lives are reviewed at each balance sheet date and adjusted, if appropriate. Acquired computer software licenses are amortised, using the straight-line method, over their useful lives.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-20-3": {
"value": "Property, plant and equipment Property plant and equipment are stated at historical cost less accumulated depreciation and impairment losses. Historical cost includes expenditures that are directly attributable to the acquisition of the assets. Depreciation of property, plant and equipment is charged to operating expenses on a straight-line basis over their estimated useful lives, from the date they are available for use. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised as other income or expenses in the consolidated profit and loss account. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-21-3": {
"value": "Investments accounted for using the equity methodAssociates are all entities over which the group has significant influence but not control, generally accompanying a shareholding of between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting. Under the equitymethod, the investment is initially recognised at cost, and the carrying amount is increased or decreased to recognise the investor\u2019s share of the profit or loss of the investee after the date of acquisition. The group\u2019s investment in associatesincludes goodwill identified on acquisition. This equity method includes the carrying amount of the investment together with all other long-term interests.Loans to subsidiaries and associates (\u2018funding\u2019) in the group's balance sheet is initially stated at fair value. Subsequent measurement is at amortised costs less provision for impairment.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-21-4": {
"value": "Investments accounted for using the equity methodAssociates are all entities over which the group has significant influence but not control, generally accompanying a shareholding of between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting. Under the equitymethod, the investment is initially recognised at cost, and the carrying amount is increased or decreased to recognise the investor\u2019s share of the profit or loss of the investee after the date of acquisition. The group\u2019s investment in associatesincludes goodwill identified on acquisition. This equity method includes the carrying amount of the investment together with all other long-term interests.Loans to subsidiaries and associates (\u2018funding\u2019) in the group's balance sheet is initially stated at fair value. Subsequent measurement is at amortised costs less provision for impairment.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-39-3": {
"value": "Provisions Provisions are recognised for legally enforceable or constructive obligations as a result of a past event and for which the settlement is likely to require an outflow of resources and to the extent these can be reliably estimated. If the effect is material, provisions are determined by discounting the expected future cash flows at an interest rate that reflects the current market assessments of the time value of money and, where appropriate, the risks specific to the obligation.Restoration provisions are recognised for rented real estate objects where the group is, after lease contract expiration, liable to bring the object back to its original state. Estimated amounts for legal claims are provided for at the lowest amount at which the group expects the claim to be reasonably settled. Provided amounts for legal claims are categorised to be settled within one year after the balance sheet date, unless the group has the right to defer settlement for more than one year. Onerous contract provisions are recognised when the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it.Pension obligationsThe group operates various post-employment schemes, mostly defined contribution pension plans and one defined benefit plan. The liability recognised in the consolidated balance sheet in respect of defined benefit pension plans is the present value of the defined benefit obligation at the endof the reporting period. The defined benefit obligation is calculated annually by independent actuaries using the projected unit credit method.The present value of the defined benefit obligation is determined by discounting the estimated future cash outflows using interest rates of high-quality corporate bonds that are denominated in the currency in which the benefits will be paid, and that have terms approximating to the terms of the related obligation.The interest cost is calculated by applying the discount rate to the balance of the defined benefit obligation. This cost is included in employee benefit expense in the consolidated profit and loss account.Remeasurement gains and losses arising from experience adjustments and changes in actuarial assumptions are recognised in the period in which they occur, directly in other comprehensive income. They are included in other reserves in the consolidated statement of changes in equity and in the consolidated balance sheet.Changes in the present value of the defined benefit obligation resulting from plan amendments or curtailments are recognised immediately in the consolidated profit and loss account as past service costs.Liabilities for other long-term benefitsIn some countries the group has several other liabilities related to employee benefits. Amongst others, long-service awards and post-employment obligations. These obligationsare measured as the fair value of expected future payments to be made. Remeasurement gains and losses arising from experience adjustments are recognised in the consolidated profit and loss account.ProvisionsDue to the nature of provisions, a considerable part of their determination is based on estimates and/or judgments, including assumptions concerning the future. The actual outcome of these uncertain factors may be materially different from the estimates, causing differences with the estimated provisions. Hence, the differences between actual outcomes and the recorded provisions can impact results over the periods involved. The timing of outflow of resources to settle these obligations is subject to the same uncertain factors. The provision for pension obligation and provision forillness include critical accounting estimates. Refer to note 11.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-44-3": {
"value": "Loans and borrowingsLoans and borrowings are initially recognised at fair value less attributable transaction costs. Subsequent to initial recognition, loans and borrowings are stated at amortised cost. Any difference between the proceeds and the amountto be repaid is recognised in finance costs during the term of the borrowings, using the effective interest method.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-43-3": {
"value": "Other non-current liabilitiesLong-term liabilities are recognised initially at fair value, netof transaction costs incurred. Long-term liabilities are subsequently carried at amortised cost; any difference between the proceeds (net of transaction costs) and the redemption value is recognised in the consolidated profit and loss account over the period of the long-term liabilitiesusing the effective interest method.Put and call optionsBrunel from time to time enters into put-call option arrangements as part of acquisition transactions. The present value of the portion of the put-option that is unconditional upon recognition is recorded as a liability as per the date of the contractual agreement, with the corresponding loss being recognised directly in equity. The group initially recognises put/call option assets and liabilities over non-controlling interest at fair value. Subsequently they are measured at amortised cost using the effective interest method. Where the option is conditional and requires continued service by the holders ofthe non-controlling interest, it is accounted for as a post-combination benefit in accordance with IFRS 2 (Share based payments). Refer to the accounting policy on share-based payments relating to acquisitions. The exercise price of the option is dependent on the continued service of the holders of the non-controlling interest.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-41-3": {
"value": "Other current liabilities Current liabilities are initially stated at fair value and subsequently measured at amortised cost using theeffective interest method.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-42-3": {
"value": "Foreign currency and exchange differencesMonetary balance sheet items denominated in foreign currencies are translated at the rates of exchange prevailingat the balance sheet date; profit and loss account items are translated at the average rates during the financial year. Exchange differences relating to transactions in foreign currency are recorded in the exchange differences.Exchange differences due to the consolidation of foreign companies are charged or credited directly in other comprehensive income to the translation reserve. For the purpose of presenting consolidated annual accounts, the assets and liabilities of the group's foreign operations are translated into Euro using exchange rates prevailing at the end of each reporting period. Income and expense items are translated at the average exchange ratesfor the period. Exchange differences Foreign currency transactions are translated into the functional currency at the exchange rate applicable at the date of the transactions. Currency translation differences resulting from the settlement of these transactions and thetranslation of the monetary assets and liabilities denominated in foreign currency at the balance sheet date are recognised in the exchange differences in the consolidated profit and loss account.Foreign exchange differences relating to bank balances arerecorded in the financial income and expense, other foreignexchange differences are recorded in the operating profit.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-34-4": {
"value": "Impairment of financial fixed assetsThe group assesses on a forward-looking basis the expected credit losses associated with its debt instrumentscarried at amortised cost and FVOCI. The impairment methodology applied depends on whether there has been asignificant increase in credit risk.For trade receivables, the group applies the simplified approach permitted by IFRS 9, which requiresexpected lifetime losses to be recognised from initialrecognition of the receivables, see note 9 forfurther details.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-36-3": {
"value": "Trade receivable and other receivables Trade receivable and other receivables are initially stated at fair value. Subsequent measurement is at amortised costs less provision for impairment. For the provision for impairment, the group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables andcontract assets.To measure the expected credit losses, trade receivables and accrued income have been grouped based on shared credit risk characteristics and the days past due. The accrued income relates to unbilled work in progress and have substantially the same risk characteristics as the trade receivables for the same types of contracts. The group has therefore concluded that the expected loss rates for trade receivables are a reasonable approximation of the loss rates for the accrued income. The expected loss rates are based on the payment profiles of sales over a period of 36 months before 1 January 2022 and the corresponding historical credit losses experienced within this period. The historical loss rates are adjusted to reflect current and forward-looking information on macroeconomic factors affecting the ability of the customers to settle the receivables.Contract assets and liabilitiesIn case of fixed-price contracts, the customer pays the fixed amount based on a payment schedule. If the servicesrendered by the group exceed the payment, a contract asset is recognised. If the payments exceed the services rendered, a contract liability is recognised.Recoverability of receivablesThe group has receivables on third parties in numerous countries. These receivables include accrued income. Significant judgment is required in determining the collectability of the receivables. The group applies the IFRS9 simplified approach to measure expected credit losses which uses a lifetime expected loss allowance for all trade receivables and revenue to be invoiced (accrued income). Refer to note 9.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-38-3": {
"value": "Cash and cash equivalents Cash and cash equivalents include cash in hand and deposits held at call with banks. For the purpose of presentation in the statement of cash flows, cash and cash equivalents includes cash on hand, deposits held at call withfinancial institutions, other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value,and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities in the balance sheet. If the cash in hand and/or deposits do not meet the criteria of cash and cash equivalents, it is classified as restricted cash.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-38-4": {
"value": "Cash and cash equivalents Cash and cash equivalents include cash in hand and deposits held at call with banks. For the purpose of presentation in the statement of cash flows, cash and cash equivalents includes cash on hand, deposits held at call withfinancial institutions, other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value,and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities in the balance sheet. If the cash in hand and/or deposits do not meet the criteria of cash and cash equivalents, it is classified as restricted cash.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-52-3": {
"value": "Revenue from contracts with customersThe group recognises revenue for contracting and secondment over time as the group's customer simultaneously receives and consumes all of the benefits provided by the group. When the group is the principal in a transaction and thus controls a promised service (employment of contractors) before transferring that service to clients (hours worked), the transactions are recorded gross in the consolidated profit and loss account. If the group acts as an agent and is not the employer and thus only arranges for another party to provide services to customers, revenues are reported on a net basis.Recruitment revenue is recognised once the service has been completed, being in principle when the candidate starts and the customers starts to benefit from the group's services. For fixed price contracts, the group takes on the responsibility for the execution (on top of supplying manpower). In some cases the group creates or enhances an asset that the customer controls as the asset is enhanced or created. In other cases the group does not create an asset with an alternative use and the group has anenforceable right to payment for performance completed todate. The group recognises the fixed price contract revenueover time.Variable consideration is only applicable to fixed price contracts. The revenue is measured at the transaction price agreed under the contract. While deferred payment terms may be agreed in rare circumstances, the deferral never exceeds four months. The transaction price is therefore not adjustedfor the effects of a significant financing component. Rendering of servicesUnder rendering of services the performance obligation is providing temporary personnel. The following types of revenue are recognised;\u2022 Contracting revenue (rendering of services) whereby hours or days worked at agreed rates during the financialreporting period are recognised as revenue. This includesreimbursable expenses related revenue in cases where the group acts as a principal are recognised as a gross amount (including true up) upon recognition of the reimbursable costs, this service is contractually part of the contracting revenue.\u2022 Recruitment revenue relates to revenue for the recruitment of employees for third parties.\u2022 Other revenue such as in cases where the group acts as an agent, revenues are reported on a net basis, when the service is rendered.Fixed price contractsThe performance obligation or construction contracts is to fulfil the engineering and construction services as specified in the contract. Generally, fulfilling the performance obligation means enhancing an asset that is owned by the customer.For fixed-price contracts, revenue is recognised based on the actual service provided to the end of the reporting period as a proportion of the total services to be provided, because the customer receives and uses the benefits simultaneously. This is determined based on the actual costs incurred relative to the total expected costs. Variations in contract work, claims and incentive payments are included to the extent that the amount can be measuredreliably and its receipt is considered probable.When it is probable that total contract costs will exceed totacontract revenue, the expected loss is recognised as an expense immediately.In case of fixed-price contracts, the customer pays the fixed amount based on a payment schedule. If the services rendered exceed the payment, a contract asset is recognised. If the payments exceed the services rendered, a contract liability is recognised. If the contract includes an hourly fee, revenue is recognised in the amount to which thegroup has a right to invoice. Customers are invoiced on a monthly basis and consideration is payable when invoiced.Contribution marginContribution margin is defined as revenue minus directpersonnel expenses.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-47-3": {
"value": "Functional and presentation currencyThe group operates in countries with different currencies. Alcompanies have, as their functional currency, the local currency of the country in which they operate, which is their primary economic environment. The functional currency of the parent company, as well as of the majority of its subsidiaries, is the Euro. The translation reserve comprises all translation differences arising from the translation of the net investment in activitiesin currencies other than the Euro. Such translation differences are recognised initially in other comprehensive income and presented in this separate component of shareholders\u2019 equity and recognised in the consolidated statement of profit and loss on disposal of the net investment. The translation reserve also includes the tax effect on translation differences. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-48-3": {
"value": "Repurchase and reissue of share capital (treasury shares)When share capital recognised as equity is repurchased, theamount of the consideration paid, which includes directly attributable costs, net of any tax effects, is recognised as a deduction from equity. Repurchased shares are classified astreasury shares and are presented in the reserves. When treasury shares are sold or reissued subsequently, the amount received is recognised as an increase in equity, and the resulting surplus or deficit on the transaction is presented in share premium.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-49-3": {
"value": "Share-based payments related to long-term incentive plan Brunel has a share-based payment arrangement under which a performance share plan is offered to the senior management (excluding board of directors) of the company.These awards are settled in ordinary shares.The fair value of deferred shares granted to employees for nil consideration under the short-term incentive scheme is recognised as an expense over the relevant service period, being the year to which the bonus relates and the vesting period of the shares. The fair value is measured at the grant date of the shares and is recognised in equity in the share-based payment reserve. The fair value is calculated based on the Black-Scholes option valuation model. The number ofshares expected to vest is estimated based on the non-market vesting conditions. The estimates are revised at the end of each reporting period, and adjustments are recognised in profit or loss and the share-based payment reserve.Where shares are forfeited due to failure by the employee to satisfy the service or non-market vesting conditions, any expenses previously recognised in relation to such shares are reversed effective from the date of the forfeiture.The deferred shares are acquired by the Brunel InternationalN.V. in June 2021 and are held as treasury shares until such time as they are vested. Share-based payments related to acquisitionsBrunel from time to time enters into put-call option arrangements as part of acquisition transactions, whereby continuous employment is required by the non-controlling interest holders. The exercise price of the option is dependent on the continued service of the holders of the non-controlling interest and certain financial targets.Such transactions are considered as remuneration for services rendered. As employees will receive cash at the end of the vesting period as per the arrangement, this qualifies as a cash settled share based payment arrangement. The associated liability is remeasured to the fair value of the price expected to be paid for the non-controlling interest upon vesting date of the option, in the proportion of the service period lapsed to the total service period. Resulting adjustments to the liability are accounted through profit and loss.Share Appreciation Rights (SAR)The SAR scheme is a cash settled plan. The fair value of these SAR\u2019s is charged to the indirect personnel expenses from the grant date through vesting date. The fair value of the SAR is determined at every year-end based on the Black-Scholes option valuation model. At each balance sheet date,the group revises its estimates of the number of SAR\u2019s that are expected to become exercisable subject to continued employment based on this non-market vesting condition. The impact of the revision of original estimates, if any, is recognised in the indirect personnel expenses with a corresponding entry to liabilities.The SAR liability relates to SAR\u2019s granted by the group to its employees under its SAR scheme.The SAR\u2019s granted are conditional upon continued employment. The vesting period is three years. The SAR\u2019s can be exercised during two years after vesting on conditionthat the employee is still in the service of the company. Due to the cash settlement method of the SAR\u2019s, the rights are subject to a mark-to-market valuation exercise to measure the fair value on the specific balance date. When (re)measuring the fair value on the reporting date, the expected life of the right is determined based on the expectation regarding exercise behaviour of the participants. Exercise behaviour is influenced by for exampleshare price development.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-54-3": {
"value": "Direct and indirect personnel expensesDirect personnel expenses relate to costs attributed directlyto the services provided. Indirect personnel expenses relateto costs attributed directly to the group\u2019s internal staff.Contribution marginContribution margin is defined as revenue minus directpersonnel expenses.Retirement benefit costsPension plans prevailing within the group are mostly definedcontribution plans, which are funded through payments to independent entities. The group has no legal or constructiveobligations to pay further contributions if these separate entities do not hold sufficient assets to pay all employees the pension benefits relating to employee service in the current and prior periods. The regular contributions constitute net periodic costs for the year in which they are due and are included within direct and indirect personnel expenses.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-57-3": {
"value": "Interest income and expensesInterest income comprises interest received on outstandingdeposits and interest costs comprise interest due on funds drawn, calculated using the effective interest method and interest on lease liabilities, calculated using the incremental borrowing rate. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-59-3": {
"value": "Government grantsGovernment grants are recognised where there is reasonable assurance that the grant will be received and all attached conditions will be complied with. When the grant relates to an expense item, it is recognised as income on a systematic basis over the periods that the related costs, for which it is intended to compensate, are expensed. Government grants where the primary condition is that the group should purchase, construct or otherwise acquire non-current assets (including property, plant and equipment) are recognised as deferred income in the annual accounts and transferred to profit or loss on a systematic and rational basis over the useful lives of the related assets. Government grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the group with no future related costs are recognised in profit or loss in the period in which they become receivable.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-60-3": {
"value": "Leases The group leases various offices, cars and other office equipment. Rental contracts are typically made for fixed periods of 6 months to 8 years but may have extension options as described below.Contracts may contain both lease and non-lease components. The group allocates the consideration in the contract to the lease and non-lease components based on their relative stand-alone prices. However, for leases of property where the group is a lessee and the considerationon lease and non-lease components or the stand-alone prices are not clearly stated, it has elected not to separate lease and non-lease components and instead account for these as a single component.Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. Thelease agreements do not impose any covenants other thanthe security interests in the leased assets that are held by the lessor. Leased assets may not be used as security for borrowing purposes.Leases are recognised as a right-of-use-asset and a corresponding lease liability at the date at which the leasedasset is available for use by the group.Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value of the following lease payments:\u2022 Fixed payments (including in-substance fixed payments),less any lease incentives receivable;\u2022 Variable lease payments that are based on an index or a rate, initially measured using the index or rate as at the commencement date;\u2022 Amounts expected to be payable by the group under residual value guarantees;\u2022 The exercise price of a purchase option if the group is reasonably certain to exercise that option; and\u2022 Payments of penalties for terminating the lease, if the lease term reflects the group exercising that option.Lease payments to be made under reasonably certain extension options are also included in the measurement of the liability.The lease payments are discounted using the interest rate implicit in the lease. If that rate cannot be readily determined, which is generally the case for leases in the group, the lessee\u2019s incremental borrowing rate is used, being the rate that the individual lessee would have to pay toborrow the funds necessary to obtain an asset of similar value to the right-of-use-asset in a similar economic environment with similar terms and conditions.To determine the incremental borrowing rate, the group:\u2022 Uses a build-up approach that starts with a risk-free interest rate adjusted for credit risk for leases held by the individual lessee, which does not have recent third party financing; and\u2022 Makes adjustments specific to the lease, e.g. term, country, currency and security.The group is exposed to potential future increases in variable lease payments based on an index or rate, which arenot included in the lease liability until they take effect. When adjustments to lease payments based on an index or rate take effect, the lease liability is reassessed and adjusted against the right-of-use-asset.Lease payments are allocated between principal and finance costs. The finance cost is charged to profit or loss over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period.Right-of-use-assets are measured at cost comprising the following:\u2022 The amount of the initial measurement of the lease liability;\u2022 Any lease payments made at or before commencement date less any lease incentives received;\u2022 Any initial direct costs; and\u2022 Restoration costs.Right-of-use-assets are generally depreciated over the shorter of the asset\u2019s useful life and the lease term on a straight-line basis.Payments associated with short-term leases of property, cars and other office equipment and all leases of low-value assets are recognised on a straight-line basis as an expense in profit or loss. Short-term leases are leases with a term of 12 months or less. Low value assets comprise IT equipment and small items of office furniture.Some property leases contain variable payment terms, usually subject to inflation corrections.Extensions and termination options are included in a numberof property, cars and other office equipment leases across the group. These are used to maximise the operational flexibility in terms of managing the assets used in the group\u2019s operations. The majority of extension and termination options held are exercisable only by the group and not by the respective lessor.In determining the lease term, management considers all facts and circumstances that create an economic incentive toexercise an extension option, or not exercise a termination option. Extension options (or periods after termination options) are only included in the lease term if the lease is reasonably certain to be extended (or not terminated).For leases of property the following factors are normally the most relevant:\u2022 If there are significant penalties to terminate (or not extend), the group is typically reasonably certain to extend (or not terminate);\u2022 If any leasehold improvements are expected to have a significant remaining value, the group is typically reasonably certain to extend (or not terminate);\u2022 Otherwise, the group considers other factors including historical lease durations and the costs and business disruption required to replace the leased asset.Most extension options in cars and other office equipmentleases have not been included in the lease liability, becausethe group could replace the assets without significant costor business disruption.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-69-2": {
"value": "Critical accounting estimates, assumptions and judgmentsIn the preparation of annual accounts, management makescertain critical accounting estimates and assumptions concerning the future. The resulting reported amounts will,by definition, rarely equal the related actual outcome. Estimates and judgments are continually evaluated and are based on historical experience and various other factors, including expectations of future events, which are believed to be reasonable under the circumstances. The following estimates, assumptions and judgments have an inherent significant risk of potentially causing material adjustments to the carrying amounts of assets and liabilities within the next financial year.The estimates and underlying assumptions are reviewed onan ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision only affects that period or in the period of the revision and future periods if the revision affects both current and future periods. Impairment of assets The group tests whether intangible assets have suffered anyimpairment, in case of triggering events and at least annually for goodwill. Other assets are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable.The recoverable amounts of cash-generating units have been determined using, amongst other instruments, value-in-use calculations. These calculations require the use of estimates. Based on these impairment tests, impairment losses, if any, are identified. However, should the actual performance of these cash-generating units become materially worse compared to the performance based on the estimates, possible impairment losses could arise, or could deviate from the detected impairment losses. This impairment loss or deviation could have impact on the carrying amounts of the intangible assets. For the impairment testing of goodwill, refer to note 3.Recoverability of receivablesThe group has receivables on third parties in numerous countries. These receivables include accrued income. Significant judgment is required in determining the collectability of the receivables. The group applies the IFRS9 simplified approach to measure expected credit losses which uses a lifetime expected loss allowance for all trade receivables and revenue to be invoiced (accrued income). Refer to note 9.ProvisionsDue to the nature of provisions, a considerable part of their determination is based on estimates and/or judgments, including assumptions concerning the future. The actual outcome of these uncertain factors may be materially different from the estimates, causing differences with the estimated provisions. Hence, the differences between actual outcomes and the recorded provisions can impact results over the periods involved. The timing of outflow of resources to settle these obligations is subject to the same uncertain factors. The provision for pension obligation and provision forillness include critical accounting estimates. Refer to note 11.Deferred income taxesThe group is subject to income taxes in numerous jurisdictions. Significant judgment is required in determiningthe worldwide deferred tax asset on, amongst other items, tax losses carry-forward. There are many uncertain factors that influence the amount of the tax losses carry-forward, especially the expected future taxable profits. The group recognises deferred tax assets on tax losses carry forward based on their best estimates. When the actual results are different from the amounts that were initially estimated, such differences will impact the income tax in the consolidated profit and loss account and the deferred tax assets and/or deferred tax liabilities in the period in which these deviations occur. Refer to note 22.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-73-3": {
"value": "Deferred income taxesThe group is subject to income taxes in numerous jurisdictions. Significant judgment is required in determiningthe worldwide deferred tax asset on, amongst other items, tax losses carry-forward. There are many uncertain factors that influence the amount of the tax losses carry-forward, especially the expected future taxable profits. The group recognises deferred tax assets on tax losses carry forward based on their best estimates. When the actual results are different from the amounts that were initially estimated, such differences will impact the income tax in the consolidated profit and loss account and the deferred tax assets and/or deferred tax liabilities in the period in which these deviations occur. Refer to note 22.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-74-2": {
"value": "Capital risk managementThe group manages its capital to ensure that entities in thegroup will be able to continue as a going concern while maximising the return to stakeholders. The dividend policyof the group is aimed at maximising the distributions to shareholders, while reserving enough capital to ensure theability to continue as a going concern and to fund planned growth. The group's strategy is to use existing cash and cash flows instead of long-term credit facilities to finance further growth. This typically leads to high solvency rates. Foreign exchange riskx EUR 1,000Currency fluctuations affect the consolidated results, because a portion of the cash flow is generated in other currencies than Euro. The group limits the foreign exchange risk by maintaining a back-to-back policy, meaning that the management strives to have both income and expenses to be generated locally in the same currency. Due to the back-to-back policy, the foreign exchange risk of the group is limited to the exchange risk over the results in foreign currencies and the trade receivable and cash positions in foreign currencies. The foreign currencies that can have a material effect on the consolidated profit and loss account of the group are the US dollar and the Australian dollar. The carrying amounts of the group\u2019s foreign currency denominated monetary assets and monetary liabilities at thereporting date are as follows:Assets Liabilities 31 December31 December2022 2021 2022 2021US Dollar 74,458 72,293 9,424 8,601Australian Dollar 26,263 23,508 6,242 4,959100,721 95,801 15,666 13,560The following table details the group\u2019s sensitivity to a 10% end for a change in foreign currency rates. A positive increase and decrease in the Euro against the relevant number below indicates an increase in profit and other foreign currencies. These percentages represent equity when the Euro weakens 10% against the relevant management\u2019s assessment of the reasonably possible currency. For a 10% strengthening of the Euro against thechange in foreign exchange rates. The sensitivity analysis relevant currency, there would be an equal and opposite includes only outstanding foreign currency denominated impact on the profit and other equity, and the balances monetary items and adjusts their translation at the period below would be negative.US dollar Australian dollar ImpactImpact2022 2021 2022 2021Profit or loss 482 -259 17 -6Other equity 4,394 4,134 2,218 2,097Total equity 4,876 3,875 2,235 2,091Revenue 19,175 12,006 13,606 10,756Interest rate riskDue to the nature of the group's business the operating cash flows are substantially independent of changes in market interest rates. Interest coverage is the leading parameter in managing interest exposure. Due to the capitastructure of the group, the interest paid and received are immaterial amounts and hence no material interest rate risk applies.Financial risk managementBrunel\u2019s activities are exposed to a variety of financial risks, including foreign currency exchange rates and interest rates. The group's overall risk management program focuses to minimise potential adverse effects on the financial performance of the group. This program is implemented and carried out under policies approved by theBoard of Directors.Liquidity riskBrunel maintains sufficient cash to fund its ongoing operations. In addition the company has availability of funding through a committed credit facility to minimise liquidity risk (refer to note 12). Within the group derivative financial instruments are not used nor are hedging activitiesundertaken. The department Corporate Finance & Control monitors the worldwide cash position. For the maturity analysis on leases, trade account receivable and provisions,refer to notes 6, 9 and 11.Credit riskCredit risk refers to the risk that a counterparty will default on its contractual obligations resulting in financial loss to thegroup. The group has no significant concentrations of creditrisk. The most important items on the consolidated balance sheet that are imposed to credit risk are the trade and other receivables. The trade accounts receivable include an allowance for expected credit losses (refer to note 9). Generally, services are provided to large and financially strong companies. In order to minimise credit risk exposure Brunel intensively monitors the payment behaviour of its customers. Internal policies limit the amount of credit exposure to any financial institution. Despite these internal procedures, uncollectible debts cannot be ruled out, but therisk of a material erosion of the operating profit is small. Receivables will be written-off when clearly uncollectible dueto bankruptcy or other similar factors. In any case, as long as no bankruptcy or court ruling has occurred, the group wilcontinue chasing debtors to receive the outstanding amount. As per 31 December 2022 the largest receivable against a single counterparty amounted to EUR 17.0 million (31 December 2021: EUR 9.0 million). For 2022, largest revenue from transactions with a single external customer amounted to EUR 60.7 million (2021: EUR 36.2 million).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-74-3": {
"value": "Capital risk managementThe group manages its capital to ensure that entities in thegroup will be able to continue as a going concern while maximising the return to stakeholders. The dividend policyof the group is aimed at maximising the distributions to shareholders, while reserving enough capital to ensure theability to continue as a going concern and to fund planned growth. The group's strategy is to use existing cash and cash flows instead of long-term credit facilities to finance further growth. This typically leads to high solvency rates. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-64-3": {
"value": "TaxationThe tax expense for the period comprises current and deferred tax. Tax is recognised in the consolidated profit and loss account, except to the extent that it relates to itemsrecognised in other comprehensive income or directly in equity. In this case, the tax is also recognised in other comprehensive income or directly in equity, respectively.The current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the balancesheet date in the countries where the company and its subsidiaries operate and generate taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes tax liabilities where appropriate on the basis of amounts expected to be paid to the tax authorities.The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the consolidated profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The group's liability for current tax is calculated using applicable rates. Deferred tax is recognised on differences between the carrying amounts of assets and liabilities in the annual accounts and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences and deferred tax assets are recognised to the extent that it is probable that taxable profits will be available against which deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at each balance sheet date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the assetrealised. Deferred tax is charged or credited to profit or loss,except when it relates to funding items charged or credited directly to equity, in which case the related deferred tax is also dealt with in equity.Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax liabilities and when the deferred income taxes assets and liabilities relate to income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities where there is an intention to settlethe balances on a net basis.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-66-3": {
"value": "Accounting principles for determining the consolidated cash flow statementThe consolidated cash flow statement has been prepared according to the indirect method, whereby profit or loss is adjusted for the effects of transactions of a non-cash nature, any deferrals or accruals of past or future operatingcash receipts or payments including paid or received interest, and items of income or expense associated with investing or financing cash flows.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-67-3": {
"value": "Accounting principles for segment reportingOperating segments have been identified on the basis of internal reports about components of the group that are regularly reviewed by the chief operating decision maker in order to allocate resources to the segments and to assess their performance. Chief operating decision maker consistsof the chief executive officer, the chief financial officer and the chief operating officer. Information reported to the group\u2019s chief operating decision maker is focused at components engaged in providing services in a particular economic environment from those of other segments. A geographical segment is engaged in providing services in a particular economic environment which are subject to risks and returns that are different from those segments operating in other economic environments.The group attributes revenue to countries based on the geographical location of the entity that delivers the service. In vast majority of cases this location is the same as where our professionals perform work for our clients. The main operating segments are: DACH (Germany, Austria, Switzerland and Czech Republic), The Netherlands, Americas,Australasia, Europe & Africa, Middle East & India, Asia and Taylor Hopkinson. This is the basis on which internal reports are provided to the chief operating decision maker for assessing performance and determining the allocation of resources within the group. All regions exceeding 10% of totalrevenue, EBIT or assets are reported separately. The remaining regions are combined in Rest of World.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-82-3": {
"value": "Credit riskCredit risk refers to the risk that a counterparty will default on its contractual obligations resulting in financial loss to thegroup. The group has no significant concentrations of creditrisk. The most important items on the consolidated balance sheet that are imposed to credit risk are the trade and other receivables. The trade accounts receivable include an allowance for expected credit losses (refer to note 9). Generally, services are provided to large and financially strong companies. In order to minimise credit risk exposure Brunel intensively monitors the payment behaviour of its customers. Internal policies limit the amount of credit exposure to any financial institution. Despite these internal procedures, uncollectible debts cannot be ruled out, but therisk of a material erosion of the operating profit is small. Receivables will be written-off when clearly uncollectible dueto bankruptcy or other similar factors. In any case, as long as no bankruptcy or court ruling has occurred, the group wilcontinue chasing debtors to receive the outstanding amount. As per 31 December 2022 the largest receivable against a single counterparty amounted to EUR 17.0 million (31 December 2021: EUR 9.0 million). For 2022, largest revenue from transactions with a single external customer amounted to EUR 60.7 million (2021: EUR 36.2 million).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-81-3": {
"value": "Liquidity riskBrunel maintains sufficient cash to fund its ongoing operations. In addition the company has availability of funding through a committed credit facility to minimise liquidity risk (refer to note 12). Within the group derivative financial instruments are not used nor are hedging activitiesundertaken. The department Corporate Finance & Control monitors the worldwide cash position. For the maturity analysis on leases, trade account receivable and provisions,refer to notes 6, 9 and 11.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-75-3": {
"value": "Foreign exchange riskx EUR 1,000Currency fluctuations affect the consolidated results, because a portion of the cash flow is generated in other currencies than Euro. The group limits the foreign exchange risk by maintaining a back-to-back policy, meaning that the management strives to have both income and expenses to be generated locally in the same currency. Due to the back-to-back policy, the foreign exchange risk of the group is limited to the exchange risk over the results in foreign currencies and the trade receivable and cash positions in foreign currencies. The foreign currencies that can have a material effect on the consolidated profit and loss account of the group are the US dollar and the Australian dollar. The carrying amounts of the group\u2019s foreign currency denominated monetary assets and monetary liabilities at thereporting date are as follows:Assets Liabilities 31 December31 December2022 2021 2022 2021US Dollar 74,458 72,293 9,424 8,601Australian Dollar 26,263 23,508 6,242 4,959100,721 95,801 15,666 13,560The following table details the group\u2019s sensitivity to a 10% end for a change in foreign currency rates. A positive increase and decrease in the Euro against the relevant number below indicates an increase in profit and other foreign currencies. These percentages represent equity when the Euro weakens 10% against the relevant management\u2019s assessment of the reasonably possible currency. For a 10% strengthening of the Euro against thechange in foreign exchange rates. The sensitivity analysis relevant currency, there would be an equal and opposite includes only outstanding foreign currency denominated impact on the profit and other equity, and the balances monetary items and adjusts their translation at the period below would be negative.US dollar Australian dollar ImpactImpact2022 2021 2022 2021Profit or loss 482 -259 17 -6Other equity 4,394 4,134 2,218 2,097Total equity 4,876 3,875 2,235 2,091Revenue 19,175 12,006 13,606 10,756",
"dimensions": {
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"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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},
"pp-value-83-2": {
"value": "1. Business combinations Acquisition of ICEOn 12 September 2022 the Brunel Energy Holding B.V. acquired 51% of the issued share capital of International Commissioning and Engineering Pte. Ltd. (\u2018ICE\u2019).Established in 2007, ICE is a Project Risk Assurance and Commissioning & Start-Up company which specializes in thecoordination and delivery of large-scale Oil & Gas, Infrastructure and Energy projects. Headquartered in Singapore, ICE\u2019s management services span the complete project lifecycle, providing effective oversight and assurance across all phases from initial assessment through to construction, commissioning, and operation.By combining ICE\u2019s specialist project assurance, execution & delivery expertise with Brunel\u2019s existing global recruitment, workforce and mobilisation services, the organisation plans to offer a unique fusion of the two capabilities.In the acquisition, Brunel acquired control over ICE by acquiring 51% of the stake which consists of 127,500 ordinary shares. Fair value of the acquisition compensation amounted to EUR 2.2 million, out of which EUR 0.7 million has been paid as of the acquisition date. Remaining payments are spread over the period of 5 years..The company has entered into a put / call option agreementwith the non-controlling interest of ICE to acquire the remaining 49% shares over the period of 3 years. The 49% stake consists of 122,500 ordinary shares \u2013 it has been considered as a non-controlling interest. The agreement requires continuous employment of the non-controlling interest of ICE, accounted for in line with IFRS 2.The 49% stake is treated as a non-controlling interest, as the terms and conditions of the put option does not result inthe transfer of the risks and rewards of the remaining 49% to Brunel.The current expectation of the amount to be paid for the future services as part of continuous employment is EUR 7.4million to be paid over three years starting from year three ofthe share purchase agreement. Brunel controls the entity and is exposed to and has rights tovariable returns from its involvement with the entity and can affect these returns through its power to direct its activities.ICE is fully consolidated from the date on which control was transferred to the group.The fair value of the assets and liabilities arising from the above-mentioned acquisition of ICE, based on the purchaseprice allocation, can be summarized as follows: Disclosure note AmountsCash 12Trade receivables 34Other receivables and prepayments 6Software 187Property 1,814Tradename 288Trade payables -17Other current liabilities -1,814Deferred tax liability -182Net identifiable assets acquired 328Less: non-controlling interest -161Add: goodwill 2,056Purchase consideration 2,223Net cash acquired included in the working capital -12Fair value of the deferred consideration -1,479Statement of cash flows, acquisition of 733subsidiaries(*) Property Plant and Equipment includes an office building (held for sale) which will be sold and the proceeds from the sale will be used to settle the Long term liabilities. As per the share purchase agreement all gains or losses on the sale of the property and repayment of the associated liability are the responsibility of the seller. All acquired cash is operational.The goodwill is attributable to the synergies with the acquired business. It will not be deductible for tax purposes.The group elected to recognize the non-controlling interestsat its proportionate share of the acquired net identifiable assets. The acquired business has contributed revenues of EUR 0.2 million and EBIT of EUR -0.1 million to the group for the period from 12 September 2022 up to 31 December 2022.If the acquisition had occurred on 1 January 2022, the business would have contributed revenues of EUR 0.2 million and EBIT of -0.4 million respectively. Acquisition of Taylor HopkinsonOn 7 December 2021 the Brunel Energy Holding B.V. acquired 72% of the issued share capital of Seafox Apollo 1 Ltd, which holds the shares in the Taylor Hopkinson group.Seafox Apollo 1 Ltd is the sole shareholder of Taylor Hopkinson that includes the following wholly owned subsidiaries:- Taylor Hopkinson Limited (registered in Scotland)- Taylor Hopkinson LLC (registered in USA)- Taylor Hopkinson Europe BVBA (registered in Belgium)- Taylor Hopkinson Spain SL (registered in Spain)- Taylor Hopkinson PTE Limited (registered in Singapore)- Taylor Hopkinson Corporation (registered in USA)- Taylor Hopkinson Taiwan Branch (registered in Taiwan)Taylor Hopkinson is a specialist recruitment group supplyingstaffing solutions to the renewable energy sector throughout the UK, Europe, Asia and the Americas. The acquisition supports Brunel\u2019s strategic direction to be theleader in specific verticals of the international labour market. In the acquisition, Brunel acquired 7,622 ordinary shares. Fair value of the shares was based on an EBITDA valuation multiple using the expected EBITDA for 2021 of Taylor Hopkinson group. Fair value was determined at EUR 28.2 million. Additionally, to pay off outstanding debts, an additional amount of EUR 3.5 million was paid, making the total cash paid EUR 31.7 million. The company has entered into a put/call option with management of Taylor Hopkinson to acquire the remaining 28% shares of Taylor Hopkinson after three years. The 28% stake consists of 2,555 ordinary shares and 371 options on A ordinary shares. The 28% stake is treated as a non-controlling interest, as the terms and conditions of the put option does not result in the transfer of the risks and rewards of the remaining 28% to Brunel.Given the terms and conditions, we have recognised a non-controlling interest(as part of equity), as the terms and conditions per the put option does not result in risk and rewards transfer to Brunel over the 28% remaining shareholding.The expected amount to be paid if the pre-determined levels of gross profit and EBITDA levels were met and certain employees remained within the Group, was determined at EUR 17.1 million as at 31 December 2021. An amount of EUR 8.6 million was recognized as a put option liability, since 50% of the amount to be paid is not based on continuous employment. The amount was initially recognised at fair value and is subsequently carried at amortized cost. The other 50% of the put option liability will be recognized through the profit and loss account as a post combination benefit expense over the 3-year period post acquisition, depending on continued employment of certain Taylor Hopkinson employees. Refer to notes 12 and 15 for further details.The fair value of the assets and liabilities arising from the above-mentioned acquisition of Taylor Hopkinson, based on the purchase price allocation, can be summarized as follows: AmountsCash 3,066Receivables 12,076Property, plant and equipment 700Software 105Customer relationships 6,426Brand name 1,221Long term liabilities -4,670Short term liabilities -11,812Deferred tax liability -1,973Net identifiable assets acquired 5,139Less: Non-controlling interest -10,829Add: Goodwill 33,896Purchase consideration 28,206Non-current borrowing acquired 3,488Net cash acquired included in working capital -3,066Statement of cash flows, acquisition of 28,628subsidiariesThe goodwill is attributable to the workforce and the high profitability of the acquired business. It will not be deductible for tax purposes. The group elected to recognize the non-controlling interests at fair value. The fair value of the non-controlling interest is calculated using the purchase price of the 72.26% acquired on 7th December 2021 of EUR 28.2 million. This corresponds to EUR 10.8 million for the remaining 27.74% of the shares. Recognition of the non-controlling interest within the annual accounts as at the year ended 31 December 2021 incorrectlystates proportionate share method. Due to the timing of the purchase and having the newly acquired group in ownership for less than a month Brunel elected not to include the result for the year 2021 in these consolidated financial statements. The acquired business would have contributed revenues of EUR 2,853 and EBIT of EUR -219 to the group for the period from 7 December to 31 December 2021. If the acquisition had occurred on 1 January 2021, consolidated pro-forma revenue for the year ended 31 December 2021 would have been EUR 59,909 and EBIT of EUR 4,252.These amounts have been calculated using the subsidiary\u2019s results and adjusting them for:\u2022 differences in the accounting policies between the group and the subsidiary.No acquisition-related costs are included in the total amountof goodwill. The amount of acquisition-related expenses charged to the other expenses is EUR 866.As at 31 December 2022 due to meeting the targeted performance indicators (gross profit, EBITDA and continuous employment) the company recognised a cash-settled share-based payment for the amount of EUR 4.1 million, refer to note 15.",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-91-2": {
"value": "3. Goodwill Movements during the year:2022 2021At cost at 1 January 42,864 8,968Accumulated impairment and -312 -491exchange rate movementsBalance at 1 January 42,552 8,477Changes in carrying amount:Additions 2,056 33,896Exchange rate movements -165 179Balance at 31 December 43,443 42,552At cost at 31 December 44,920 42,864Accumulated impairment and -477 -312exchange rate movementsBalance at 31 December 44,443 42,552Goodwill has been allocated for impairment testing purposes to the following cash-generating units:2022 2021Brunel Americas 1,138 1,074Brunel Australasia 4,500 4,523Brunel DACH 2,844 2,844Brunel Rest of World 0 215Asia 2,065 0Taylor Hopkinson 33,896 33,896Balance at 31 December 43,443 42,552The addition in goodwill of EUR 2.1 million is related to the acquisition of ICE.Impairment testingIn the financial year the company assessed the recoverable amount of goodwill. The recoverable amount of the main cash-generating units for which goodwill is capitalised is based on value in use. The value in use is determined by means of cash flow projections based on the actual operating results adjusted for non-cash items (mainly depreciation) and the expected future performance. The latter is based on management\u2019s estimates and assumptions of revenue growth and development of operating margins, assessed with external data. The forecasted cash flows have been derived from the budget 2023. The value in use of the cash-generating units resulted in no impairment compared to the carrying amount as at 31 December 2022. Management has projected cash flow forecasts over a period of five years. The annual budget is used as a basis forthe projection in the first year whereas key assumptions were applied for the extrapolation of the results to the period after the first year.4. Other intangible assetsThe other intangible assets consist of the following:2022 2021Software 14,795 9,827Trade names 1,102 1,221Customer databases 5,361 6,426Balance at 31 December 21,259 17,474The amortisation rates are as follows:\u2022 Software: 20-40% per annum\u2022 Trade name Taylor Hopkinson: 33.33% per annum\u2022 Trade name ICE: 20% per annum\u2022 Customer database Taylor Hopkinson: Permanent employee placements 20% per annum, contract employee placements 14.3% per annum.Residual values are considered to be zero.SoftwareMovements during the year:2022 2021At cost at 1 January 42,528 37,918Accumulated amortisation -32,701 -29,428Balance at 1 January 9,827 8,490Changes in carrying amount: Additions 8,183 4,323Through business combinations 187 105Through divestments -165 0Disposals 0 0Amortisation -3,272 -3,107Impairment 0 0Exchange rate 35 16Total changes 4,968 1,337At cost at 31 December 50,646 42,528Accumulated amortisation and -35,850 -32,701impairmentBalance at 31 December 14,795 9,827Software mainly includes financial and business supporting software acquired. The average remaining amortisation period is three years.In 2022 a part of the software with an at cost value of EUR 159 (2021: 190) that was fully amortised has been written off from both the at cost value and the accumulated impairment.Key assumptions for 2023-2027 (2022-2026) used in calculation of the value in use for the cash-generating unit Brunel Americas are:2022 2021Revenue growth 17.2% 13.3%Budgeted contribution 15.5% 13.6%marginOperating costs increase 12.2% 7.1%Terminal growth rate 2.0% 2.0%Pre tax discount factor 16.8% 14.3%Depreciations and Depreciations Depreciations areare used for new used for new orinvestments plansor replacing replacinginvestmentsinvestmentsKey assumptions for 2023-2027 (2022-2026) used in calculation of the value in use for the cash-generating unit Brunel Australasia are:2022 2021Revenue growth 8.0% 9.2%Budgeted contribution 17.8% 10.7%marginOperating costs increase 4.8% 4.7%Terminal growth rate 3.0% 2.5%Pre tax discount factor 22.1% 16.8%Depreciations and Depreciations Depreciationsare used for new are used for newinvestments plansor replacing or replacinginvestmentsinvestmentsKey assumptions for 2023-2027 (2022-2026) used in calculation of the value in use for the cash-generating unit Brunel DACH are:2022 2021Revenue growth 8.2% 7.3%Budgeted contribution 35.0% 34.9%marginOperating costs increase 6.2% 4.6%Terminal growth rate 0.0% 0.0%Pre tax discount factor 15.1% 12.7%Depreciations and Depreciations Depreciationsare used for new are used for newinvestments plansor replacing or replacinginvestmentsinvestmentsKey assumptions for 2023-2027 (2022-2026) used in calculation of the value in use for the cash-generating unit Taylor Hopkinson are:2022Revenue growth 14.9%Budgeted contribution margin 24.3%Operating costs increase 14.5%Terminal growth rate 2.0%Pre tax discount factor 15.7%Depreciations and investments plansDepreciations areused for new orreplacinginvestmentsAll cash-generating units have sufficient headroom availableto cover variations in assumptions.Trade namesMovements during the year:2022 2021At cost at 1 January 1,221 155Accumulated amortisation and 0 -155impairmentBalance at 1 January 1,221 0Changes in carrying amount:Additions 282 1,221Amortisation -407 0Exchange rate 6 0Balance at 31 December 1,102 1,221At cost at 31 December 1,509 1,221Accumulated amortisation and -407 0impairmentBalance at 31 December 1,102 1,221Customer databasesMovements during the year:2022 2021At cost at 1 January 6,426 1,707Accumulated amortisation and 0 -1,707impairmentBalance at 1 January 6,426 0Changes in carrying amount:Additions 0 6,426Amortisation -1,065 0Exchange rate 0 0Balance at 31 December 5,361 6,426At cost at 31 December 6,426 6,426Accumulated amortisation and -1,065 0impairmentBalance at 31 December 5,361 6,426The additions for the year 2021 relate to intangible assets recognised as part of the acquisition of the Taylor Hopkinson Group with a value of EUR 7,647.The additions for the year 2022 relate to intangible assets recognised as part of the acquisition of ICE with a value of EUR 282.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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},
"pp-value-91-3": {
"value": "3. Goodwill Movements during the year:2022 2021At cost at 1 January 42,864 8,968Accumulated impairment and -312 -491exchange rate movementsBalance at 1 January 42,552 8,477Changes in carrying amount:Additions 2,056 33,896Exchange rate movements -165 179Balance at 31 December 43,443 42,552At cost at 31 December 44,920 42,864Accumulated impairment and -477 -312exchange rate movementsBalance at 31 December 44,443 42,552Goodwill has been allocated for impairment testing purposes to the following cash-generating units:2022 2021Brunel Americas 1,138 1,074Brunel Australasia 4,500 4,523Brunel DACH 2,844 2,844Brunel Rest of World 0 215Asia 2,065 0Taylor Hopkinson 33,896 33,896Balance at 31 December 43,443 42,552The addition in goodwill of EUR 2.1 million is related to the acquisition of ICE.Impairment testingIn the financial year the company assessed the recoverable amount of goodwill. The recoverable amount of the main cash-generating units for which goodwill is capitalised is based on value in use. The value in use is determined by means of cash flow projections based on the actual operating results adjusted for non-cash items (mainly depreciation) and the expected future performance. The latter is based on management\u2019s estimates and assumptions of revenue growth and development of operating margins, assessed with external data. The forecasted cash flows have been derived from the budget 2023. The value in use of the cash-generating units resulted in no impairment compared to the carrying amount as at 31 December 2022. Management has projected cash flow forecasts over a period of five years. The annual budget is used as a basis forthe projection in the first year whereas key assumptions were applied for the extrapolation of the results to the period after the first year.Key assumptions for 2023-2027 (2022-2026) used in calculation of the value in use for the cash-generating unit Brunel Americas are:2022 2021Revenue growth 17.2% 13.3%Budgeted contribution 15.5% 13.6%marginOperating costs increase 12.2% 7.1%Terminal growth rate 2.0% 2.0%Pre tax discount factor 16.8% 14.3%Depreciations and Depreciations Depreciations areare used for new used for new orinvestments plansor replacing replacinginvestmentsinvestmentsKey assumptions for 2023-2027 (2022-2026) used in calculation of the value in use for the cash-generating unit Brunel Australasia are:2022 2021Revenue growth 8.0% 9.2%Budgeted contribution 17.8% 10.7%marginOperating costs increase 4.8% 4.7%Terminal growth rate 3.0% 2.5%Pre tax discount factor 22.1% 16.8%Depreciations and Depreciations Depreciationsare used for new are used for newinvestments plansor replacing or replacinginvestmentsinvestmentsKey assumptions for 2023-2027 (2022-2026) used in calculation of the value in use for the cash-generating unit Brunel DACH are:2022 2021Revenue growth 8.2% 7.3%Budgeted contribution 35.0% 34.9%marginOperating costs increase 6.2% 4.6%Terminal growth rate 0.0% 0.0%Pre tax discount factor 15.1% 12.7%Depreciations and Depreciations Depreciationsare used for new are used for newinvestments plansor replacing or replacinginvestmentsinvestmentsKey assumptions for 2023-2027 (2022-2026) used in calculation of the value in use for the cash-generating unit Taylor Hopkinson are:2022Revenue growth 14.9%Budgeted contribution margin 24.3%Operating costs increase 14.5%Terminal growth rate 2.0%Pre tax discount factor 15.7%Depreciations and investments plansDepreciations areused for new orreplacinginvestmentsAll cash-generating units have sufficient headroom availableto cover variations in assumptions.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-93-4": {
"value": "Impairment testingIn the financial year the company assessed the recoverable amount of goodwill. The recoverable amount of the main cash-generating units for which goodwill is capitalised is based on value in use. The value in use is determined by means of cash flow projections based on the actual operating results adjusted for non-cash items (mainly depreciation) and the expected future performance. The latter is based on management\u2019s estimates and assumptions of revenue growth and development of operating margins, assessed with external data. The forecasted cash flows have been derived from the budget 2023. The value in use of the cash-generating units resulted in no impairment compared to the carrying amount as at 31 December 2022. Management has projected cash flow forecasts over a period of five years. The annual budget is used as a basis forthe projection in the first year whereas key assumptions were applied for the extrapolation of the results to the period after the first year.Key assumptions for 2023-2027 (2022-2026) used in calculation of the value in use for the cash-generating unit Brunel Americas are:2022 2021Revenue growth 17.2% 13.3%Budgeted contribution 15.5% 13.6%marginOperating costs increase 12.2% 7.1%Terminal growth rate 2.0% 2.0%Pre tax discount factor 16.8% 14.3%Depreciations and Depreciations Depreciations areare used for new used for new orinvestments plansor replacing replacinginvestmentsinvestmentsKey assumptions for 2023-2027 (2022-2026) used in calculation of the value in use for the cash-generating unit Brunel Australasia are:2022 2021Revenue growth 8.0% 9.2%Budgeted contribution 17.8% 10.7%marginOperating costs increase 4.8% 4.7%Terminal growth rate 3.0% 2.5%Pre tax discount factor 22.1% 16.8%Depreciations and Depreciations Depreciationsare used for new are used for newinvestments plansor replacing or replacinginvestmentsinvestmentsKey assumptions for 2023-2027 (2022-2026) used in calculation of the value in use for the cash-generating unit Brunel DACH are:2022 2021Revenue growth 8.2% 7.3%Budgeted contribution 35.0% 34.9%marginOperating costs increase 6.2% 4.6%Terminal growth rate 0.0% 0.0%Pre tax discount factor 15.1% 12.7%Depreciations and Depreciations Depreciationsare used for new are used for newinvestments plansor replacing or replacinginvestmentsinvestmentsKey assumptions for 2023-2027 (2022-2026) used in calculation of the value in use for the cash-generating unit Taylor Hopkinson are:2022Revenue growth 14.9%Budgeted contribution margin 24.3%Operating costs increase 14.5%Terminal growth rate 2.0%Pre tax discount factor 15.7%Depreciations and investments plansDepreciations areused for new orreplacinginvestmentsAll cash-generating units have sufficient headroom availableto cover variations in assumptions.The group applies the IFRS 9 simplified approach to measure expected credit losses which uses a lifetime expected loss allowance for all trade receivables and accrued income. To measure the expected credit losses, trade receivables and accrued income have been grouped based on shared credit risk characteristics and the days past due, on a country-level. Accrued income has substantially the same risk characteristics as the trade receivables for the same types of contracts. The group has therefore concluded that the expected loss rates for trade receivables are a reasonable approximation of the loss ratesfor accrued income. The expected loss rates are based on the payment profiles of sales over a period of 36 month before 1 January 2022 and the corresponding historical credit losses experienced within this period. The historical loss rates are adjusted to reflect current and forward-looking information on macroeconomic factors affecting the ability of the customers to settle the receivables and other known matters. Based on this, even though the basis for the expected loss rate is the same, the expected loss rates for trade receivables and accrued income might differ.The group has performed a sensitivity analysis on the creditloss rates, by calculating multiple scenarios, which gave no reason to increase the credit loss rates. Also, compared to 2021, there are no material changes in the (relative) amounts in the aging buckets, meaning the aging of the accounts receivables has not significantly changed, where the biggest portion is in the first buckets (66% is not due yet, and 19% is overdue by 1 month). The total days outstanding (TDO) has slightly decreased compared to 2021. In discussions with the group\u2019s most significant clients, no indications of uncollectibility were received.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-94-3": {
"value": "4. Other intangible assetsThe other intangible assets consist of the following:2022 2021Software 14,795 9,827Trade names 1,102 1,221Customer databases 5,361 6,426Balance at 31 December 21,259 17,474The amortisation rates are as follows:\u2022 Software: 20-40% per annum\u2022 Trade name Taylor Hopkinson: 33.33% per annum\u2022 Trade name ICE: 20% per annum\u2022 Customer database Taylor Hopkinson: Permanent employee placements 20% per annum, contract employee placements 14.3% per annum.Residual values are considered to be zero.SoftwareMovements during the year:2022 2021At cost at 1 January 42,528 37,918Accumulated amortisation -32,701 -29,428Balance at 1 January 9,827 8,490Changes in carrying amount: Additions 8,183 4,323Through business combinations 187 105Through divestments -165 0Disposals 0 0Amortisation -3,272 -3,107Impairment 0 0Exchange rate 35 16Total changes 4,968 1,337At cost at 31 December 50,646 42,528Accumulated amortisation and -35,850 -32,701impairmentBalance at 31 December 14,795 9,827Software mainly includes financial and business supporting software acquired. The average remaining amortisation period is three years.In 2022 a part of the software with an at cost value of EUR 159 (2021: 190) that was fully amortised has been written off from both the at cost value and the accumulated impairment.Trade namesMovements during the year:2022 2021At cost at 1 January 1,221 155Accumulated amortisation and 0 -155impairmentBalance at 1 January 1,221 0Changes in carrying amount:Additions 282 1,221Amortisation -407 0Exchange rate 6 0Balance at 31 December 1,102 1,221At cost at 31 December 1,509 1,221Accumulated amortisation and -407 0impairmentBalance at 31 December 1,102 1,221Customer databasesMovements during the year:2022 2021At cost at 1 January 6,426 1,707Accumulated amortisation and 0 -1,707impairmentBalance at 1 January 6,426 0Changes in carrying amount:Additions 0 6,426Amortisation -1,065 0Exchange rate 0 0Balance at 31 December 5,361 6,426At cost at 31 December 6,426 6,426Accumulated amortisation and -1,065 0impairmentBalance at 31 December 5,361 6,426The additions for the year 2021 relate to intangible assets recognised as part of the acquisition of the Taylor Hopkinson Group with a value of EUR 7,647.The additions for the year 2022 relate to intangible assets recognised as part of the acquisition of ICE with a value of EUR 282.",
"dimensions": {
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"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-100-2": {
"value": "5. Property, plant and equipmentMovements during the year:Office equipment Computer systems Property TotalAt cost at 1 January 25,663 5,422 0 31,085Accumulated depreciation -17,874 -3,894 0 -21,768Balance at 1 January 2021 7,789 1,528 0 9,317Changes in carrying amount: Additions 1,271 936 0 2,207Through business combinations 29 0 0 29Disposals -30 -3 0 -33Depreciation -1,676 -602 0 -2,278Exchange rate 30 62 0 92Total changes 2021 -376 393 0 17At cost at 31 December 26,687 6,482 0 33,169Accumulated depreciation -19,274 -4,560 0 -23,834Balance at 31 December 2021 7,413 1,921 0 9,334Changes in carrying amount: Additions 1,932 1,156 0 3,088Through business combinations 0 0 1,814 1,814Through divestments -110 -97 0 -207Disposals -11 -45 0 -56Depreciation -1,577 -785 0 -2,362Exchange rate -24 33 0 9Total changes 2022 210 262 1,814 2,286At cost at 31 December 27,821 7,249 1,814 36,884Accumulated depreciation -20,198 -5,067 0 -25,265Balance at 31 December 2022 7,623 2,183 1,814 11,620Depreciation rate 20-40% 20-40% 20-40% 20-40%No leased items are included in property, plant and equipment. Residual values are considered to be zero. The carrying amount equals the estimated fair value of the assets.In 2022 part of the property, plant and equipment with an at cost value of EUR 1,159 (2021: EUR 397) that was fully depreciated has been written off from both the at cost value and the accumulated depreciation.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-104-2": {
"value": "7. Financial fixed assetsThe financial fixed assets are measured at amortised cost and consist of the following:2022 2021Loans receivable from third parties 8,077 -Loans receivable from minority 612 631shareholdersBalance at 31 December 8,689 631The loans receivable from third parties are related to the proceeds on the divestment of Russia (refer to note 2), and existing financing arrangements provided to the disposed entities for the purpose of working capital which are continued under the new ownership. The amount is receivable in four equal annual installments, with the first payment being on 31 December 2023. The receivables are denominated in Russian Ruble and carry 4% interest rate perannum. The total loan receivable was recognized initially at fair value by discounting cash flows using a market related lending rate of 11.5% and is measured subsequently at amortized cost using the effective interest rate method. Thefair value approximates the carrying value at year-end.At thereporting date there has been no significant increase in credit risk compared to initial recognition date. The loan therefore carries a credit risk under stage 1. The 12-month expected credit loss is negligible. The loans receivable from third parties are restated using 31st December, 2022 exchange rates. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-101-2": {
"value": "6. LeasesThis note provides information for leases where the group is a lessee.Amounts recognised in the balance sheetThe balance sheet shows the following amounts relating to leases:Right of use asset 2022 2021Right of use asset - Property 40,421 35,824Right of use asset - Cars 3,471 4,589Right of use asset - Others 70 50Total 43,962 40,463Lease liabilityCurrent 13,176 11,968Non-current 32,449 30,176Total 45,625 42,144Additions to the right-of-use assets during 2022 amount to EUR 10.4 million (2021: EUR 13.7 million), of which EUR 9.7 million (2021: EUR 13 million) relates to property and EUR 0.7 million relates to cars and other leases (2021: EUR 0.7 million each). Lease remeasurements, that mainly relate to lease modifications, amount to EUR 7.7 million (2021: EUR 3.7 million), consisting of EUR 6.4 million (2021: EUR 2.4 million) increase in property and EUR 1.4 million (2021: EUR 1.3 million) increase in cars.During the current financial year, the financial effect of revising lease terms to reflect the effect of exercising extension and termination options has already been reflected in the lease liability for properties as it is reasonably certain that these options will be exercised. Lease extensions on cars and other office equipment are notexpected to have a significant impact, as assets can be easily replaced with little cost to the group. Lease payments for some contracts include inflationary increases, but there are no other variable lease payments that depend on an index or rate.Amounts recognised in the consolidated profit and loss accountThe consolidated profit and loss account shows the following amounts related to leases:Depreciation charge of right-of-2022 2021use assetProperty -10,974 -9,863Cars -3,203 -3,171Other -45 -39Total -14,222 -13,073Interest expense (included in -454 -435financial Income & expense)Expense relating to Short-term -4,305 -2,611and low-value leases (included in note 17 - direct employee expenses)Expense relating to Short-term -2,366 -2,023and low-value leasesThe total cash outflow for leases in 2022 was EUR 17.5 million (2021: EUR 15.1 million), of which EUR 14.7 million (2021: EUR 12.7 million) are principal elements of recognised lease liabilities.Maturity analysisThe tables below analyses the group\u2019s lease liabilities into relevant maturity groupings based on their contractual maturities.Maturity Property Cars Others Total lease liabilitiesLess than 1 year 11,047 2,104 24 13,175Between 1 and 2 years 9,166 1,376 16 10,558Between 2 and 3 years 6,883 70 12 6,965Between 3 and 4 years 5,777 - 11 5,788Between 4 and 5 years 2,685 - 8 2,693More than 5 years 6,445 - - 6,445Total 42,003 3,550 71 45,624",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-112-2": {
"value": "The movement in this allowance is as follows:2022 2021Balance at 1 January 3,386 2,968Fully provided receivables which -653 -561are written offChange in allowance recognised 12 901in resultExchange rate movements -28 78Balance at 31 December 2,717 3,386Ageing of past due and not impaired trade accounts receivables is as follows:2022 2021Trade accounts receivable - Not due 133,517 117,1351-30 days - past due 37,187 29,61831-60 days - past due 15,537 15,05961-90 days - past due 6,560 5,45791-120 days - past due 2,939 2,807120+ days - past due 5,852 6,910Balance at 31 December 201,592 176,985The group applies the IFRS 9 simplified approach to measure expected credit losses which uses a lifetime expected loss allowance for all trade receivables and accrued income. To measure the expected credit losses, trade receivables and accrued income have been grouped based on shared credit risk characteristics and the days past due, on a country-level. Accrued income has substantially the same risk characteristics as the trade receivables for the same types of contracts. The group has therefore concluded that the expected loss rates for trade receivables are a reasonable approximation of the loss ratesfor accrued income. The expected loss rates are based on the payment profiles of sales over a period of 36 month before 1 January 2022 and the corresponding historical credit losses experienced within this period. The historical loss rates are adjusted to reflect current and forward-looking information on macroeconomic factors affecting the ability of the customers to settle the receivables and other known matters. Based on this, even though the basis for the expected loss rate is the same, the expected loss rates for trade receivables and accrued income might differ.The group has performed a sensitivity analysis on the creditloss rates, by calculating multiple scenarios, which gave no reason to increase the credit loss rates. Also, compared to 2021, there are no material changes in the (relative) amounts in the aging buckets, meaning the aging of the accounts receivables has not significantly changed, where the biggest portion is in the first buckets (66% is not due yet, and 19% is overdue by 1 month). The total days outstanding (TDO) has slightly decreased compared to 2021. In discussions with the group\u2019s most significant clients, no indications of uncollectibility were received.9. Trade and other receivables The trade and other receivables consist of the following:2022 2021Trade accounts receivables 198,875 173,688Prepayments 6,441 6,059Accrued income 83,954 70,997Other receivables 13,780 13,129Balance at 31 December 303,050 263,873All receivables have an expected term of less than one year. The carrying amount of these receivables equals the fair value.The loss allowance as at 31 December 2022 was determinedas follows for both trade accounts receivables and accrued income:Trade accounts Balance Expected Loss receivableat 31 loss rateallowanceDecemberTrade accounts 133,517 0.1% 111receivable - Not due1-30 days - past due 37,187 0.1% 3331-60 days - past due 15,537 0.1% 2361-90 days - past due 6,560 0.2% 1691-120 days - past 2,939 1.0% 30due120+ days - past due 5,852 40.7% 2,384Balance at 201,592 2,59731 DecemberAccrued income Balance Expected Loss at 31 loss rateallowanceDecemberServices delivered 64,412 0.0% 27DecemberServices delivered 11,082 0.1% 8month - 1Services delivered 3,146 0.2% 6month - 2Services delivered 1,439 0.5% 7month - 3Services delivered 3,471 2.1% 73olderOther accrued income 404 0Balance at 83,954 12131 DecemberThe loss allowance as at 31 December 2021 was determinedas follows for both trade accounts receivables and accrued income:Trade accounts Balance Expected Loss receivableat 31 loss rateallowanceDecemberTrade accounts 117,135 0.1% 101receivable - Not due1-30 days - past due 29,618 0.1% 1931-60 days - past due 15,059 0.1% 1761-90 days - past due 5,457 1.2% 6691-120 days - past 2,807 6.1% 170due120+ days - past due 6,910 42.3% 2,923Balance at 176,985 3,29631 DecemberAccrued income Balance Expected Lossat 31 loss rateallowanceDecemberServices delivered 53,851 0.0% 22DecemberServices delivered 9,717 0.1% 5month - 1Services delivered 3,070 0.2% 5month - 2Services delivered 1,352 0.5% 7month - 3Services delivered 2,810 1.8% 50olderOther accrued 286 0incomeBalance at 71,086 8931 DecemberThe specific credit terms granted vary from 14-90 days. These terms are based on the general terms and conditions of Brunel and/or specific agreements with individual customers. Generally, services are provided to large and financially strong companies. In order to minimise credit risk exposure Brunel intensively monitors the payment behaviour of its customers based on specific agreements with individual customers and their credit worthiness. Based on historical behaviour of our customers we do not expect any material write-offs and therefore the expected credit loss rates are not highly sensitive.The current assessment of the counterparty risk of our customers is that we do not expect any material write-offs. This assumption is based on the current payment behaviourof our clients. Additionally the company is in frequent contact with clients that have amounts outstanding past thedue date.24. Trade and other receivables2022 2021Balance at 1 January 263,873 194,070Acquisition of subsidiaries 40 12,076Disposal of subsidiaries -17,314 0Change in allowance for bad debt -12 -901Change in receivables 49,818 50,130Exchange rate movements 6,645 8,498Balance at 31 December 303,050 263,873",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-106-2": {
"value": "Interest in associatesSet out below is the associates of the group as at 31 December 2022 which, in the opinion of the directors, arematerial to the group. The entity listed below has share capital consisting solely of ordinary shares, which are held directly by the group. The country of incorporation or registration is also their principal place of business, and theproportion of ownership interest is the same as the proportion of voting rights held. The associate is fully impaired, no further cash injections will be made, and therefore there is no risk of further losses.Name of entity Country of % of ownership Nature of Measurement Carrying amountincorporationinterestrelationshipmethod2022 2021 2022 2021IBR Soluc\u00f5es Angola 49% 49% Associate Equity method 0 0LimitadaIBR Soluc\u00f5es Limitada is an associate of Brunel International N.V. operating in Angola. The tables below provide summarised financial information for the associate that is material to the group. The information disclosed reflects the amounts presented in theannual accounts of the relevant associate and not Brunel International N.V.\u2019s share of those amounts. They have beenamended to reflect adjustments made by the entity when using the equity method, including fair value adjustments and modifications for differences in accounting policy.2022 2021Current assets -37 -32Current liabilities -5,081 -4,463Long-term liabilities -549 -474Net assets at 31 December -5,667 -4,9692022 2021Opening net assets 1 January -4,969 -4,967Profit / (loss) for the period 0 -2Foreign exchange -698 0Closing net assets at 31 December -5,667 -4,969Summarised statement of comprehensive income2022 2021Revenue 0 0Profit / (loss) for the period 0 -2As Brunel\u2019s interest in IBR Soluc\u00f5es Limitada has been impaired and Brunel does not have any further legal or constructive obligations to make payments to or on behalf of IBR Soluc\u00f5es Limitada, additional losses are no longer recognised.8. Investments accounted for using the equity method",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-106-3": {
"value": "Interest in associatesSet out below is the associates of the group as at 31 December 2022 which, in the opinion of the directors, arematerial to the group. The entity listed below has share capital consisting solely of ordinary shares, which are held directly by the group. The country of incorporation or registration is also their principal place of business, and theproportion of ownership interest is the same as the proportion of voting rights held. The associate is fully impaired, no further cash injections will be made, and therefore there is no risk of further losses.Name of entity Country of % of ownership Nature of Measurement Carrying amountincorporationinterestrelationshipmethod2022 2021 2022 2021IBR Soluc\u00f5es Angola 49% 49% Associate Equity method 0 0LimitadaIBR Soluc\u00f5es Limitada is an associate of Brunel International N.V. operating in Angola. The tables below provide summarised financial information for the associate that is material to the group. The information disclosed reflects the amounts presented in theannual accounts of the relevant associate and not Brunel International N.V.\u2019s share of those amounts. They have beenamended to reflect adjustments made by the entity when using the equity method, including fair value adjustments and modifications for differences in accounting policy.2022 2021Current assets -37 -32Current liabilities -5,081 -4,463Long-term liabilities -549 -474Net assets at 31 December -5,667 -4,9692022 2021Opening net assets 1 January -4,969 -4,967Profit / (loss) for the period 0 -2Foreign exchange -698 0Closing net assets at 31 December -5,667 -4,969Summarised statement of comprehensive income2022 2021Revenue 0 0Profit / (loss) for the period 0 -2As Brunel\u2019s interest in IBR Soluc\u00f5es Limitada has been impaired and Brunel does not have any further legal or constructive obligations to make payments to or on behalf of IBR Soluc\u00f5es Limitada, additional losses are no longer recognised.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-118-2": {
"value": "10. Restricted cash, cash and cash equivalentsRestricted cash, cash and cash equivalents consist of the following:2022 2021Non-current restricted cash 8,769 12,866Current restricted cash 6,768 5,422Cash and cash equivalents 80,861 93,757Balance at 31 December 96,398 112,045The restricted cash relates to fixed term deposits and cash margins provided as security towards bank guarantees, for which the withdrawal of funds is not permitted before the maturity date. It is held with the aim of securing contracts with customers. Due to the operational nature of the transactions related to restricted cash, the group recognises any cash flows from such transactions as operating activities.Of the total balance of cash and cash equivalents, EUR 37.1 million (2021: EUR 30.9 million) is not freely disposable on the grounds of issued bank guarantees for office leases and clientcontracts. The fair value approximates the carrying value.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-118-3": {
"value": "10. Restricted cash, cash and cash equivalentsRestricted cash, cash and cash equivalents consist of the following:2022 2021Non-current restricted cash 8,769 12,866Current restricted cash 6,768 5,422Cash and cash equivalents 80,861 93,757Balance at 31 December 96,398 112,045The restricted cash relates to fixed term deposits and cash margins provided as security towards bank guarantees, for which the withdrawal of funds is not permitted before the maturity date. It is held with the aim of securing contracts with customers. Due to the operational nature of the transactions related to restricted cash, the group recognises any cash flows from such transactions as operating activities.Of the total balance of cash and cash equivalents, EUR 37.1 million (2021: EUR 30.9 million) is not freely disposable on the grounds of issued bank guarantees for office leases and clientcontracts. The fair value approximates the carrying value.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-120-2": {
"value": "11. ProvisionsPension obligation Restoration provision Legal claims Illness TotalBalance at 1 January2022 2,220 359 267 4,086 6,932Additions 43 161 185 1,005 1,394Withdrawals -734 0 -22 -765 -1,521Release -30 0 -25 0 -55Balance at 31 December 2022 1,499 520 405 4,326 6,750The restoration provision represents the provision for result of the utilisation of the leased premises and sub-leasereturning rented real estate objects to the original state at arrangements where applicable. the end of the lease contract. The estimate may vary as a The majority of the non-current part of these provisions is expected to be settled within five years of the balance sheetdate, except for pension obligations, which will mature after five years.The provision for illness represents the obligation for continuation of wage payment during extended periods of illness and disability. Aside from the pension provision, as disclosed below, other provisions are not sensitive to changes in underlying assumptions.The amounts recognised in the consolidated balance sheet and the movements in the defined benefit obligation over the year are as follows:Pension obligation 2022 2021Balance at 1 January 2,220 2,268ReclassificationCurrent service cost 15 33Interest expense 28 26Total amount recognised in profit or 43 60lossRemeasurements:Result from change in financial -787 -50assumptionsExperience (result) 53 -38Total amount recognised in othercomprehensive income -734 -88Payments from plan:Benefit payments -30 -20Balance at 31 December 1,499 2,220The group operates a defined benefit pension plan in Germany (Brunel Car Synergies) under regulatory frameworks. The defined benefit pension plan is managed jointly by Brunel and Bochumer Verband. This plan is a final salary pension plan, which provides benefits to members in the form of a guaranteed level of pension payable for life. The level of benefits provided depends on members\u2019 length of service and their salary in the final years leading up to retirement. In the plans, pension payments are generally updated in line with the retail price index. This is an unfundedplan and no plan assets are applicable. The main risks in relation to this plan relate to the key variables in the actuariacalculations (i.e. changes in bonds yields, inflation risks and life expectancy).Significant actuarial assumptions for the pension plan are:Assumptions 2022 2021Discount rate 3.91% 1.29%The sensitivity of the defined benefit obligation to changes in the principal assumption is:Impact on defined benefit obligation 2022 2021Discount rate -0,5% +8% +10%Discount rate +0,5% -7% -9%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-115-3": {
"value": "The loss allowance as at 31 December 2022 was determinedas follows for both trade accounts receivables and accrued income:Trade accounts Balance Expected Loss receivableat 31 loss rateallowanceDecemberTrade accounts 133,517 0.1% 111receivable - Not due1-30 days - past due 37,187 0.1% 3331-60 days - past due 15,537 0.1% 2361-90 days - past due 6,560 0.2% 1691-120 days - past 2,939 1.0% 30due120+ days - past due 5,852 40.7% 2,384Balance at 201,592 2,59731 DecemberAccrued income Balance Expected Loss at 31 loss rateallowanceDecemberServices delivered 64,412 0.0% 27DecemberServices delivered 11,082 0.1% 8month - 1Services delivered 3,146 0.2% 6month - 2Services delivered 1,439 0.5% 7month - 3Services delivered 3,471 2.1% 73olderOther accrued income 404 0Balance at 83,954 12131 DecemberThe loss allowance as at 31 December 2021 was determinedas follows for both trade accounts receivables and accrued income:Trade accounts Balance Expected Loss receivableat 31 loss rateallowanceDecemberTrade accounts 117,135 0.1% 101receivable - Not due1-30 days - past due 29,618 0.1% 1931-60 days - past due 15,059 0.1% 1761-90 days - past due 5,457 1.2% 6691-120 days - past 2,807 6.1% 170due120+ days - past due 6,910 42.3% 2,923Balance at 176,985 3,29631 DecemberAccrued income Balance Expected Lossat 31 loss rateallowanceDecemberServices delivered 53,851 0.0% 22DecemberServices delivered 9,717 0.1% 5month - 1Services delivered 3,070 0.2% 5month - 2Services delivered 1,352 0.5% 7month - 3Services delivered 2,810 1.8% 50olderOther accrued 286 0incomeBalance at 71,086 8931 DecemberThe specific credit terms granted vary from 14-90 days. These terms are based on the general terms and conditions of Brunel and/or specific agreements with individual customers. Generally, services are provided to large and financially strong companies. In order to minimise credit risk exposure Brunel intensively monitors the payment behaviour of its customers based on specific agreements with individual customers and their credit worthiness. Based on historical behaviour of our customers we do not expect any material write-offs and therefore the expected credit loss rates are not highly sensitive.The current assessment of the counterparty risk of our customers is that we do not expect any material write-offs. This assumption is based on the current payment behaviourof our clients. Additionally the company is in frequent contact with clients that have amounts outstanding past thedue date.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-126-3": {
"value": "2022 2021Opening put option liabilities 1 8,570 0JanuaryShare based payment expense related 4,164 0to acquisitionsForeign exchange -243 0Closing put option liabilities at 31 12,491 8,570DecemberThe above movements in the put option liabilities are disclosed in note 15. The initial recognition of EUR 8.6 millionwas recorded in equity and the payments will be included in the cashflow statement as a cash flow used in financing activities. The related share-based payments accounted through profit and loss are included in the cashflow statement as cash flow generated from operating activities. Loans and borrowingsOn 13 July 2022 Brunel entered into an external financing agreement to support the increased working capital requirement. The agreement relates to a syndicated revolving credit facility with a duration of 5 years, with a credit limit of EUR 60 million and an optional additional layerof EUR 40 million. The interest rate is variable and based on EURIBOR plus margin, where margin is based on the leverage of net debt to EBITDA.Amounts drawn from the facility are included within loans and borrowings and amount to EUR 18.6 million at year end2022. All amounts are denominated in Euro. The fair value approximates the carrying amount.Under the terms of the credit facility, the group is required to comply with the following financial covenant:\u2022 The ratio of net debt to EBITDA must not exceed 275%.During the year 2022 Brunel has complied with the financiacovenants of the credit facility.12. Other non-current liabilitiesThe other non-current liabilities consist of the following:2022 2021Put option liabilities (1) 12,491 8,570Deferred consideration (1) 1,479 0Loans and borrowings 18,634 0Balance at 31 December 32,604 8,570The put-option liabilities are the result of put/call option agreements with the minority shareholders of Taylor Hopkinson (EUR 12.5 million with remaining duration of 2 years). The present value of the future cash outflows for Taylor Hopkinson is calculated using a discount rate of 0.8%, which is in line with the incremental borrowing rate.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-127-4": {
"value": "Loans and borrowingsOn 13 July 2022 Brunel entered into an external financing agreement to support the increased working capital requirement. The agreement relates to a syndicated revolving credit facility with a duration of 5 years, with a credit limit of EUR 60 million and an optional additional layerof EUR 40 million. The interest rate is variable and based on EURIBOR plus margin, where margin is based on the leverage of net debt to EBITDA.Amounts drawn from the facility are included within loans and borrowings and amount to EUR 18.6 million at year end2022. All amounts are denominated in Euro. The fair value approximates the carrying amount.Under the terms of the credit facility, the group is required to comply with the following financial covenant:\u2022 The ratio of net debt to EBITDA must not exceed 275%.During the year 2022 Brunel has complied with the financiacovenants of the credit facility.12. Other non-current liabilitiesThe other non-current liabilities consist of the following:2022 2021Put option liabilities (1) 12,491 8,570Deferred consideration (1) 1,479 0Loans and borrowings 18,634 0Balance at 31 December 32,604 8,570The put-option liabilities are the result of put/call option agreements with the minority shareholders of Taylor Hopkinson (EUR 12.5 million with remaining duration of 2 years). The present value of the future cash outflows for Taylor Hopkinson is calculated using a discount rate of 0.8%, which is in line with the incremental borrowing rate.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-125-2": {
"value": "13. Other current liabilities The other current liabilities consist of the following:2022 2021Trade payables 22,897 19,151Taxes and social security 33,670 32,353chargesPensions 1,157 852Accrued employee expenses 53,761 54,516Accrued expenses 6,846 5,979Other liabilities 12,298 12,054Balance at 31 December 130,629 124,905Current liabilities have an expected term of less than one year. The majority of trade payables and taxes and social security charges are due within a range of 1\u201345 days. The majority of the other liabilities and accrued employee expenses are due within a range of 1\u2013180 days.The carrying amount of these liabilities equals the fair value.2022 2021Opening put option liabilities 1 8,570 0JanuaryShare based payment expense related 4,164 0to acquisitionsForeign exchange -243 0Closing put option liabilities at 31 12,491 8,570DecemberThe above movements in the put option liabilities are disclosed in note 15. The initial recognition of EUR 8.6 millionwas recorded in equity and the payments will be included in the cashflow statement as a cash flow used in financing activities. The related share-based payments accounted through profit and loss are included in the cashflow statement as cash flow generated from operating activities. Loans and borrowingsOn 13 July 2022 Brunel entered into an external financing agreement to support the increased working capital requirement. The agreement relates to a syndicated revolving credit facility with a duration of 5 years, with a credit limit of EUR 60 million and an optional additional layerof EUR 40 million. The interest rate is variable and based on EURIBOR plus margin, where margin is based on the leverage of net debt to EBITDA.Amounts drawn from the facility are included within loans and borrowings and amount to EUR 18.6 million at year end2022. All amounts are denominated in Euro. The fair value approximates the carrying amount.Under the terms of the credit facility, the group is required to comply with the following financial covenant:\u2022 The ratio of net debt to EBITDA must not exceed 275%.During the year 2022 Brunel has complied with the financiacovenants of the credit facility.12. Other non-current liabilitiesThe other non-current liabilities consist of the following:2022 2021Put option liabilities (1) 12,491 8,570Deferred consideration (1) 1,479 0Loans and borrowings 18,634 0Balance at 31 December 32,604 8,570The put-option liabilities are the result of put/call option agreements with the minority shareholders of Taylor Hopkinson (EUR 12.5 million with remaining duration of 2 years). The present value of the future cash outflows for Taylor Hopkinson is calculated using a discount rate of 0.8%, which is in line with the incremental borrowing rate.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-125-3": {
"value": "13. Other current liabilities The other current liabilities consist of the following:2022 2021Trade payables 22,897 19,151Taxes and social security 33,670 32,353chargesPensions 1,157 852Accrued employee expenses 53,761 54,516Accrued expenses 6,846 5,979Other liabilities 12,298 12,054Balance at 31 December 130,629 124,905Current liabilities have an expected term of less than one year. The majority of trade payables and taxes and social security charges are due within a range of 1\u201345 days. The majority of the other liabilities and accrued employee expenses are due within a range of 1\u2013180 days.The carrying amount of these liabilities equals the fair value.25. Other current liabilities2022 2021Balance at 1 January 124,905 98,609Acquisition of subsidiaries 1,832 10,841Disposal of subsidiaries -7,416 0Change in current liabilities 11,467 9,120Exchange rate movements -159 6,335Balance at 31 December 130,629 124,905",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-125-4": {
"value": "13. Other current liabilities The other current liabilities consist of the following:2022 2021Trade payables 22,897 19,151Taxes and social security 33,670 32,353chargesPensions 1,157 852Accrued employee expenses 53,761 54,516Accrued expenses 6,846 5,979Other liabilities 12,298 12,054Balance at 31 December 130,629 124,905Current liabilities have an expected term of less than one year. The majority of trade payables and taxes and social security charges are due within a range of 1\u201345 days. The majority of the other liabilities and accrued employee expenses are due within a range of 1\u2013180 days.The carrying amount of these liabilities equals the fair value.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-123-2": {
"value": "Except for the translation reserve, all reserves are freely distributable. In the year under review a cash dividend ofEUR 0.45 per share was paid. The proposed dividend for2022 will be EUR 27.7 million or EUR 0.55 per share. Furtherinformation is provided in the consolidated statement of changes in equity on page 131 of this report.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-123-3": {
"value": "Except for the translation reserve, all reserves are freely distributable. In the year under review a cash dividend ofEUR 0.45 per share was paid. The proposed dividend for14. Group EquityThe authorised capital is EUR 5,998,000 divided into one priority share with a nominal value of EUR 10,000 and 199.6million ordinary shares with a nominal value of EUR 0.03. Thesubscribed capital consists of 50,400,988 ordinary shares (2021: 50,400,988) with a value of EUR 1,512,030 (2021: EUR 1,512,030). The movement in the number of issued shares is:2022 2021Issued at 1 January 50,400,988 50,574,624Acquisition of treasury shares 0 -173,636Issued at 31 December 50,400,988 50,400,9882022 will be EUR 27.7 million or EUR 0.55 per share. Furtherinformation is provided in the consolidated statement of changes in equity on page 131 of this report.The priority share, which has a par value of EUR 10,000, has been issued to Stichting Prioriteit Brunel, subject to the condition precedent that the majority shareholder loses its majority share in Brunel International N.V.\u2019s share capital. The priority share will be fully paid up as soon as the issue becomes unconditional. The protective stipulations are included in the Articles of Association of Brunel International N.V.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-131-2": {
"value": "Treasury sharesPrevious year the company acquired 173,636 of its own shares through purchases on Euronext Amsterdam stock exchange. The total amount paid to acquire the shares was EUR 2.0 million and has been deducted from shareholders\u2019 equity. The shares are held as treasury shares. The companyintends to reissue these shares to senior management (excluding the board of directors) under the performance share plan if the conditions are met.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-132-2": {
"value": "Non-controlling interestThe movement in non-controlling interest is as follows:2022 2021Balance at 1 January 13,693 2,142Result for the year 1,374 1,992Dividend -2,240 -2,084Through business combinations 161 10,829Contributions to equity 0 604Exchange rate movements 150 210Balance at 31 December 13,138 13,693Set out below is summarised financial information for the main non-controlling interests that are material to the group.The amounts disclosed for each subsidiary are before inter-company eliminations. The non-controlling interest acquired through business combinations in 2022 relates to the acquisition of ICEMiddle East & India Taylor Hopkinson Other Total2022 2021 2022 2021 2022 2021 2022 2021Non-current 9,757 14,522 41,199 42,347 3,114 705 54,070 57,574assetsCurrent assets 49,031 51,195 22,977 15,142 9,133 2,603 81,141 68,940Current liabilities -13,856 -14,829 -13,118 -11,802 -5,384 -656 -32,358 -27,287Non-current -35,201 -41,917 -15,036 -6,650 -3,694 -912 -53,931 -49,479liabilitiesNet assets per 9,731 8,971 36,022 39,037 3,169 1,740 48,922 49,74831 DecemberAccumulated 2,428 2,247 9,993 10,829 717 618 13,138 13,693non-controlling interestsDividend paid to 2,240 2,084 0 0 0 0 2,240 2,084non-controlling interestsRevenue 105,062 88,457 83,228 59,909 23,008 5,960 211,298 154,326Profit (loss) 9,143 7,975 -3,152 4,252 1,219 -38 7,210 12,189Result allocated 2,295 1,999 -874 0 -48 -7 1,374 1,992to non-controlling interestsMiddle East & India includes the non-controlling interests in our entities in Kuwait (25%), Qatar (25%), Oman (30%) andIraq (1%). The non-controlling interests in Taylor Hopkinsonis 28%. The other non-controlling interest includes the non-controlling interest in Kazakhstan (50%) and Indonesia (51% of net assets / 0% of result) and ICE (49% - refer to note 1).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-135-2": {
"value": "15. Share-based payment arrangements 2022 2021Share appreciation rights -772,701 2,271,683Share based payments related 523,836 248,427to the long-term incentive planShare based payments related 4,163,737 0to acquisitionsExchange rate movements 59,447 -43,622Total expenses arising from 3,974,319 2,476,488share-based paymentsShare-appreciation rights the dividend policy and set at 2.0% to 3.0%, the expected remaining years (0.2 \u2013 4.2 years) and a risk free interest in The measurement date fair value of the SAR\u2019s is determined the range of 1.71% and 2.569%. The risk free interest is based on the Black-Scholes option valuation model. In this based on the yield of AAA rated EU government bonds withmodel the expected volatility is based on historical volatility a maturity commensurate to the expected life of the for the corresponding periods of the Company shares respective award. (13.6% - 35.1%), the expected dividend yield is based on 2022 2021Weighted average 1.13 1.82measurement date fair valueCosts recognized -772,701 2,271,683Total liability 1,987,482 2,759,683Intrinsic value of the liability - -2022 2021Number of SAR's Weighted average Number of SAR's Weighted averageexercise priceexercise priceSAR's as at 1 January 2,923,000 11.30 2,458,000 12.60SAR's granted 1,027,000 11.92 889,500 9.08SAR's forfeited 388,500 11.18 221,500 10.79SAR's expired 165,000 14.93 203,000 17.26SAR's exercised 0 -SAR's as at 31 December 3,396,500 11.33 2,923,000 11.30SAR's exercisable as at 31 1,058,500 681,000DecemberThe costs recognised in the consolidated profit and loss account amount is based on portion of time passed by the end of the year and fair value at year end. Costs are spread over the period in which employees provide services. Share based payments related to long-term incentive planIn June 2021, Brunel announced its intention to repurchase 173,636 ordinary shares in order to meet the obligations under the planned performance share plan for senior management (excluding board of Directors). The performance share plan is conditional to targets for financiayear 2023. Shares will vest in the beginning of 2024 with a lock-up period of two years.Senior management do not receive any dividends and are not entitled to vote in relation to the deferred shares during the vesting period. The fair value of the rights at grant date of EUR 10.41 per share was estimated using the Black-Scholes option valuation model. The model inputs for share awards granted during the year ended 31 December 2021 included:\u2022 Grant date: 1 July 2021\u2022 Vesting date: 28 February 2024\u2022 Share price at grant date: EUR 10.94\u2022 Expected price volatility: 35.13%\u2022 Expected dividend yield: 2%\u2022 Risk free rate: 2.492%Year granted 2022 2021As at 1 January 173,636 0Granted during the year 0 173,636Vested during the year 0 0Forfeited during the year 36,407 0As at 31 December 137,229 173,636Weighted average remainingcontractual life of the deferredshares outstanding at the endof period: 1.69 2.69Costs recognized 523,836 248,427Share based payments related to acquisitions In December 2021 Brunel Energy Holding B.V. acquired 72% of the issued share capital of Seafox Apollo 1 Ltd, the sole shareholder of the Taylor Hopkinson Group. A put and call option agreement was signed for the remaining 28%. The consideration for the remaining 28% is based on meeting certain gross profit and EBITDA targets over the next three years. The expected amount to be paid if the pre-determined levelsof gross profit and EBITDA levels were met and certain employees remained within the Group, was determined at EUR 17.1 million as at 31 December 2021. This amount is remeasured at each reporting date based on expected performance.An amount of EUR 8.6 million was recognized as a put optionliability, since 50% of the amount to be paid is not based on continuous employment. The amount was initially recognised at fair value through equity and is subsequently carried at amortized cost. The other 50% of the put option liability will be recognized through the profit and loss account as a post combination benefit expense over the 3-year period post acquisition, depending on continued employment of certain Taylor Hopkinson employees.As at 31 December 2022 due to meeting the targeted performance indicators (gross profit, EBITDA and continuous employment) the company recognised a cash-settled share-based payment for the amount of EUR 4.1 million to account for conditional part of the arrangement.The model inputs used for determining the liability as of theyear ended 31 December 2022 included: \u2022 Discount rate: 0.8% During the year 2022 the company recognised EUR 4.1 million (2021: 0) costs for cash-settled share-based payments. The liability is recorded as part of other non-current liabilities (refer to note 12).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-143-2": {
"value": "17. Direct and indirect personnel expensesThe direct and indirect personnel expenses consist of the following amounts:2022 2021Direct Indirect Direct IndirectSalaries 630,786 75,100 518,589 64,423Social charges 42,970 11,356 40,429 9,467Pension charges 23,668 2,517 20,193 2,438Other 232,284 39,576 109,873 33,850Total 929,708 128,549 689,084 110,178The pension schemes in the group can all be classified as defined contribution, except for one defined benefit plan in Germany (refer to note 11). The other direct personnel expenses include visa, logistic and other services provided to direct employees. These expenses are typically reimbursed by our customers. The other direct personnel expenses include EUR 4.3 million in short-term or low-value leases.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-141-2": {
"value": "16. Commitments and contingenciesThe group leases various offices, cars and other office equipment under non-cancellable operating leases expiring within 6 months to 5 years. The leases have varying terms, escalation clauses and renewal rights. On renewal the terms of the leases are renegotiated.The group has recognised right-of-use assets for the majority of leases, except for short-term and low-value leases that are disclosed below. See note 6 for further information.2022 2021Expire in year 1 201 264Expire in years 2-5 0 0Expire in years 6 and later 0 0Balance at 31 December 201 264Brunel Service GmbH & Co. KG is subject to a tax audit in Germany regarding the years 2012-2015. In the tax audit, the deductibility of interest expenses has been challenged. We are confident that we will be able to adequately support these interest expenses and that the chances of a significantadjustment and tax payment are remote. The maximum tax exposure is EUR 13.4 million.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-141-3": {
"value": "16. Commitments and contingenciesThe group leases various offices, cars and other office equipment under non-cancellable operating leases expiring within 6 months to 5 years. The leases have varying terms, escalation clauses and renewal rights. On renewal the terms of the leases are renegotiated.The group has recognised right-of-use assets for the majority of leases, except for short-term and low-value leases that are disclosed below. See note 6 for further information.2022 2021Expire in year 1 201 264Expire in years 2-5 0 0Expire in years 6 and later 0 0Balance at 31 December 201 264Brunel Service GmbH & Co. KG is subject to a tax audit in Germany regarding the years 2012-2015. In the tax audit, the deductibility of interest expenses has been challenged. We are confident that we will be able to adequately support these interest expenses and that the chances of a significantadjustment and tax payment are remote. The maximum tax exposure is EUR 13.4 million.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-141-4": {
"value": "16. Commitments and contingenciesThe group leases various offices, cars and other office equipment under non-cancellable operating leases expiring within 6 months to 5 years. The leases have varying terms, escalation clauses and renewal rights. On renewal the terms of the leases are renegotiated.The group has recognised right-of-use assets for the majority of leases, except for short-term and low-value leases that are disclosed below. See note 6 for further information.2022 2021Expire in year 1 201 264Expire in years 2-5 0 0Expire in years 6 and later 0 0Balance at 31 December 201 264Brunel Service GmbH & Co. KG is subject to a tax audit in Germany regarding the years 2012-2015. In the tax audit, the deductibility of interest expenses has been challenged. We are confident that we will be able to adequately support these interest expenses and that the chances of a significantadjustment and tax payment are remote. The maximum tax exposure is EUR 13.4 million.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-142-2": {
"value": "Events after balance sheet dateNo events of interest to the group as a whole took placeafter the balance sheet date.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-146-2": {
"value": "18. Government grantsIn various countries, governments have put in place a wide variety of employment protection programs exceptionally allowing for partial or full reduction of working hours or compensation for personnel costs. This compensates for (part of) salaries and/or social security charges of the employees impacted (e.g. in China, Singapore, Hong Kong and Belgium).We have accounted for these programs in accordance with IAS 20 \u2018Accounting for Government Grants and Disclosure of Government Assistance\u2019. These employment protection programs reduced our operating expenses by EUR 0.1 million for the period (2021: EUR 0.1 million). We also madeuse of government programs relating to our direct employees. The total effect of these programs on our directpersonnel expenses amounted to EUR 0.2 million (2021: EUR 1.8 million). The total cash inflow from these programsamounted to EUR 0.3 million in 2022 (2021: EUR 2.3 million).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-147-2": {
"value": "19. Depreciation and amortisationThe costs for depreciation and amortisation in the consolidated profit and loss account consist of the following:2022 2021Other intangible assets (4) 4,744 3,107Property, plant and equipment (5) 2,362 2,279Right-of-use assets (6) 14,222 13,073Total 21,328 18,45920. Other expensesThe 2022 other expenses amount to EUR 41.4 million (2021: EUR 34.3 million). The other expenses comprisemarketing expenses, IT expenses, office and other overhead costs. Audit costsThe audit costs consists of the following:Pricewaterhouse Member firms Total 2022Pricewaterhouse Member firms TotalCoopers / affiliatesCoopers / affiliates2021Accountants N.V.Accountants N.V.Audit of the financial 658 468 1,126 460 447 907statementsOther audit procedures - - - - - -Tax services - 101 101 - 158 158Other non-audit fees - - - - - -Total 658 569 1,227 460 605 1,065The fees listed above relate to the procedures applied to theCompany and its consolidated group entities by PricewaterhouseCoopers Accountants N.V. as the external independent auditor as referred to in Section 1, subsection 1 of the Audit Firms Supervision Act (\u2018Wet toezicht accountantsorganisaties - Wta\u2019) as well as by member firmsand affiliates of PricewaterhouseCoopers, including their tax services and advisory groups.The audit fees relate to the audit of the 2022 annual accounts, regardless of whether the work was performed during the financial year.Our independent auditor, PricewaterhouseCoopers Accountants N.V., has rendered, for the period to which our statutory audit relates, in addition to the audit of the statutory annual accounts the following services to the company and its controlled entities:Tax Services, consisting of tax compliance services.21. Financial income & expense2022 2021Exchange differences non-operational debtors and (1,058) (650)creditorsExchange differences financial fixed assets (1,352) -Exchange differences cash and cash equivalents 100 (49)Exchange differences (2,311) (699)Interest income banks 299 341Interest income other 246 259Interest income 545 600Interest expense banks (182) -Interest expense lease liability (454) (433)Interest expense other (537) (187)Interest expense (1,173) (620)Financial income & expense (2,939) (719)The exchange differences on financial fixed assets relate to the foreign exchange loss on the loan to third parties (refer to note 7).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-147-3": {
"value": "19. Depreciation and amortisationThe costs for depreciation and amortisation in the consolidated profit and loss account consist of the following:2022 2021Other intangible assets (4) 4,744 3,107Property, plant and equipment (5) 2,362 2,279Right-of-use assets (6) 14,222 13,073Total 21,328 18,459",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-144-2": {
"value": "Remuneration of directorsThe directors\u2019 remunerations charged to the results in 2022 (2021) are set out below:Short-term employee benefitsSalary Bonus Pension Other Share based TotalpaymentsBoard of Directors:J.T. Andringa, CEO 600 (600) 391 (338) 13 (12) - (-) 9 (88) 1,013 (1,038)P.A. de Laat, CFO 430 (430) 176 (188) 8 (8) - (-) -17 (103) 597 (729)A.G. Maude, COO 430 (430) 187 (161) 14 (11) - (-) 56 (84) 687 (686)Supervisory Board:A. Schouwenaar (stepped - (29) - - - - - (29)down as of 11 May 2021)J.J.B.M. Spee 64 (68) - - - - 64 (68)J.A. van Barneveld 23 (55) - - - - 23 (55)(stepped down as of 19 May 2022)K. Koelemeijer 60 (58) - - - - 60 (58)F. van der Vloed (as of 11 66 (35) - - - - 66 (35)May 2021)1,673 (1,705) 754 (687) 35 (31) - (-) 48 (275) 2,510 (2,698)\u2022 Mr Andringa has 24,947 shares in the company, in addition to 175,000 SAR\u2019s.\u2022 Mr De Laat has 15,000 shares in the company, in addition to 205,000 SAR\u2019s. \u2022 Mr Maude has 25,000 shares in the company, in addition to 120,000 SAR\u2019s. \u2022 The members of the Supervisory Board hold neither shares nor share options in the company. \u2022 No loans and/or guarantees have been issued to members of the Board of Directors or Supervisory Board. SAR rights of directorsYear granted 2018 2019 2020 2021 2022 TotalJ.T. Andringa, CEO - 50,000 15,000 40,000 70,000 175,000P.A. de Laat, CFO 50,000 50,000 15,000 40,000 50,000 205,000A.G. Maude, COO - - 30,000 40,000 50,000 120,000Range of exercise prices in EUR 15.48 12.78 6.25 - 9.04 9.08 11.92",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-152-3": {
"value": "21. Financial income & expense2022 2021Exchange differences non-operational debtors and (1,058) (650)creditorsExchange differences financial fixed assets (1,352) -Exchange differences cash and cash equivalents 100 (49)Exchange differences (2,311) (699)Interest income banks 299 341Interest income other 246 259Interest income 545 600Interest expense banks (182) -Interest expense lease liability (454) (433)Interest expense other (537) (187)Interest expense (1,173) (620)Financial income & expense (2,939) (719)The exchange differences on financial fixed assets relate to the foreign exchange loss on the loan to third parties (refer to note 7).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-152-4": {
"value": "21. Financial income & expense2022 2021Exchange differences non-operational debtors and (1,058) (650)creditorsExchange differences financial fixed assets (1,352) -Exchange differences cash and cash equivalents 100 (49)Exchange differences (2,311) (699)Interest income banks 299 341Interest income other 246 259Interest income 545 600Interest expense banks (182) -Interest expense lease liability (454) (433)Interest expense other (537) (187)Interest expense (1,173) (620)Financial income & expense (2,939) (719)The exchange differences on financial fixed assets relate to the foreign exchange loss on the loan to third parties (refer to note 7).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-152-5": {
"value": "21. Financial income & expense2022 2021Exchange differences non-operational debtors and (1,058) (650)creditorsExchange differences financial fixed assets (1,352) -Exchange differences cash and cash equivalents 100 (49)Exchange differences (2,311) (699)Interest income banks 299 341Interest income other 246 259Interest income 545 600Interest expense banks (182) -Interest expense lease liability (454) (433)Interest expense other (537) (187)Interest expense (1,173) (620)Financial income & expense (2,939) (719)The exchange differences on financial fixed assets relate to the foreign exchange loss on the loan to third parties (refer to note 7).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-152-6": {
"value": "21. Financial income & expense2022 2021Exchange differences non-operational debtors and (1,058) (650)creditorsExchange differences financial fixed assets (1,352) -Exchange differences cash and cash equivalents 100 (49)Exchange differences (2,311) (699)Interest income banks 299 341Interest income other 246 259Interest income 545 600Interest expense banks (182) -Interest expense lease liability (454) (433)Interest expense other (537) (187)Interest expense (1,173) (620)Financial income & expense (2,939) (719)The exchange differences on financial fixed assets relate to the foreign exchange loss on the loan to third parties (refer to note 7).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-152-7": {
"value": "21. Financial income & expense2022 2021Exchange differences non-operational debtors and (1,058) (650)creditorsExchange differences financial fixed assets (1,352) -Exchange differences cash and cash equivalents 100 (49)Exchange differences (2,311) (699)Interest income banks 299 341Interest income other 246 259Interest income 545 600Interest expense banks (182) -Interest expense lease liability (454) (433)Interest expense other (537) (187)Interest expense (1,173) (620)Financial income & expense (2,939) (719)The exchange differences on financial fixed assets relate to the foreign exchange loss on the loan to third parties (refer to note 7).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-152-8": {
"value": "21. Financial income & expense2022 2021Exchange differences non-operational debtors and (1,058) (650)creditorsExchange differences financial fixed assets (1,352) -Exchange differences cash and cash equivalents 100 (49)Exchange differences (2,311) (699)Interest income banks 299 341Interest income other 246 259Interest income 545 600Interest expense banks (182) -Interest expense lease liability (454) (433)Interest expense other (537) (187)Interest expense (1,173) (620)Financial income & expense (2,939) (719)The exchange differences on financial fixed assets relate to the foreign exchange loss on the loan to third parties (refer to note 7).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-153-2": {
"value": "22. Tax 2022 2021Current tax (Income) / expense 18,727 14,571Deferred tax (Income) / expense -1,987 -631Tax (Income) / expense 16,740 13,940In 2022, the effective tax rate on the result before tax is 35.2% (2021: 29.7%).The reconciliation between the actual tax expense and the tax expense based on the Dutch corporate income tax rate (2022: 25.8% and 2021: 25%) is as follows:2022 2021Income tax at Dutch corporate income tax rate 12,256 25.8% 11,733 25.0%Permanent differences:Difference with foreign tax rates -467 -1.0% 269 0.6%Weighted average applicable tax rate 11,789 24.8% 12,002 25.6%Adjustment previous years 100 0.2% 239 0.5%Non-deductible items 4,456 9.4% 880 1.9%Tax losses not recognised as deferred tax asset 359 0.8% 855 1.8%Recognition of deferred tax assets -574 -1.2% 0 0.0%Rate adjustment deferred tax asset 0 0.0% -256 -0.5%Other taxes 610 1.3% 219 0.5%Effective tax charge 16,740 35.2% 13,940 29.7%The weighted average applicable tax rate and the effective tax rate are strongly affected by changes in the mix of results of subsidiaries in countries with different tax rates and/or systems. Countries with alternative minimum taxes had a relatively higher share in the results. The non-deductible items in 2022 are mostly related to the loss on the disposal of the operations in Russia (refer to note 2).Movement schedule tax assets and liabilitieslosses (mainly from US, Germany and Austria) and temporary differences. Recognition and derecognition of During the financial year an amount of EUR 0.6 million was these assets are based on the forecasted results for the debited directly to other comprehensive income (2021: EUR relevant group companies.0.9 million debited) for tax relating to foreign exchange results recorded in the other comprehensive income.The deferred tax liabilities relate to temporary differences inthe valuation of intangible assets that were a result of The deferred tax assets originate from accumulated tax business combinations.Current Deferred TotaBalance at 1 January 2021Tax assets 2,631 12,417 15,048Tax liability -9,590 -121 -9,711-6,959 12,296 5,337Movements during the yearPaid 10,236 0 10,236Through profit and loss -14,571 631 -13,940Through business combinations -716 -1,980 -2,696Through other comprehensive income -931 0 -931Exchange rate adjustment -41 144 103-6,023 -1,205 -7,228Balance at 31 December 2021Tax assets 2,085 13,344 15,429Tax liability -15,068 -2,253 -17,321-12,983 11,091 -1,892Movements during the yearPaid 23,563 0 23,563Through profit and loss -18,727 1,987 -16,740Through business combinations 0 -182 -182Through divestment -207 -5 -212Through other comprehensive income -634 0 -634Exchange rate adjustment 49 53 1024,044 1,852 5,896Balance at 31 December 2022Tax assets 2,994 14,725 17,719Tax liability -11,933 -1,782 -13,715-8,939 12,943 4,004",
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"language": "en",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-153-3": {
"value": "22. Tax 2022 2021Current tax (Income) / expense 18,727 14,571Deferred tax (Income) / expense -1,987 -631Tax (Income) / expense 16,740 13,940In 2022, the effective tax rate on the result before tax is 35.2% (2021: 29.7%).The reconciliation between the actual tax expense and the tax expense based on the Dutch corporate income tax rate (2022: 25.8% and 2021: 25%) is as follows:2022 2021Income tax at Dutch corporate income tax rate 12,256 25.8% 11,733 25.0%Permanent differences:Difference with foreign tax rates -467 -1.0% 269 0.6%Weighted average applicable tax rate 11,789 24.8% 12,002 25.6%Adjustment previous years 100 0.2% 239 0.5%Non-deductible items 4,456 9.4% 880 1.9%Tax losses not recognised as deferred tax asset 359 0.8% 855 1.8%Recognition of deferred tax assets -574 -1.2% 0 0.0%Rate adjustment deferred tax asset 0 0.0% -256 -0.5%Other taxes 610 1.3% 219 0.5%Effective tax charge 16,740 35.2% 13,940 29.7%The weighted average applicable tax rate and the effective tax rate are strongly affected by changes in the mix of results of subsidiaries in countries with different tax rates and/or systems. Countries with alternative minimum taxes had a relatively higher share in the results. The non-deductible items in 2022 are mostly related to the loss on the disposal of the operations in Russia (refer to note 2).Movement schedule tax assets and liabilitieslosses (mainly from US, Germany and Austria) and temporary differences. Recognition and derecognition of During the financial year an amount of EUR 0.6 million was these assets are based on the forecasted results for the debited directly to other comprehensive income (2021: EUR relevant group companies.0.9 million debited) for tax relating to foreign exchange results recorded in the other comprehensive income.The deferred tax liabilities relate to temporary differences inthe valuation of intangible assets that were a result of The deferred tax assets originate from accumulated tax business combinations.Current Deferred TotaBalance at 1 January 2021Tax assets 2,631 12,417 15,048Tax liability -9,590 -121 -9,711-6,959 12,296 5,337Movements during the yearPaid 10,236 0 10,236Through profit and loss -14,571 631 -13,940Through business combinations -716 -1,980 -2,696Through other comprehensive income -931 0 -931Exchange rate adjustment -41 144 103-6,023 -1,205 -7,228Balance at 31 December 2021Tax assets 2,085 13,344 15,429Tax liability -15,068 -2,253 -17,321-12,983 11,091 -1,892Movements during the yearPaid 23,563 0 23,563Through profit and loss -18,727 1,987 -16,740Through business combinations 0 -182 -182Through divestment -207 -5 -212Through other comprehensive income -634 0 -634Exchange rate adjustment 49 53 1024,044 1,852 5,896Balance at 31 December 2022Tax assets 2,994 14,725 17,719Tax liability -11,933 -1,782 -13,715-8,939 12,943 4,004Deferred tax assets amounting to EUR 5.4 million (2021: EUR 4.8 million) are dependent on future taxable profits inexcess of the profits arising from the reversal of existing temporary differences. Unused tax losses for which no deferred tax assets have been recognised amount to EUR65.4 million (2021: EUR 46.2 million). All tax losses, eitherrecognised or unrecognised can be offset with future profits. Dependant on the country EUR 2.8 million of the unrecognised losses will expire within 5 years, the remaindercan either be offset within 15 years (EUR 17.6 million) or indefinitely (EUR 45.0 million). Opening Through Through Recog-Exchange Closingbalancebusiness divest-nised in rate balancecombinationsmentsP&LadjustedMovement of deferred tax positions in 2021:Deferred tax assetsDeferred tax assets in relation to:Temporary differences in allowance for 350 0 0 -158 -9 183doubtful debtTemporary differences valuation other 5,700 0 0 931 0 6,631intangible assetsTemporary differences in accruals employee 1,257 0 0 385 98 1,740expenses7,307 0 0 1,158 89 8,554Recognised tax losses 5,110 0 0 -387 67 4,790Total deferred tax assets 12,417 0 0 771 156 13,344Deferred tax liabilitiesDeferred tax liabilities in relation to:Temporary differences valuation other 0 -1,973 0 0 0 -1,973intangible assetsTemporary differences in accruals employee -121 -7 0 -140 -12 -280expensesRetained earnings from subsidiaries 0Total deferred tax liabilities -121 -1,980 0 -140 -12 -2,253Total deferred tax assets and liabilities 12,296 -1,980 0 631 144 11,091Movement of deferred tax positions in 2022:Deferred tax assetsDeferred tax assets in relation to:Temporary differences in allowance for 183 0 0 0 3 186doubtful debtTemporary differences valuation other 6,631 0 0 541 0 7,172intangible assetsTemporary differences in accruals employee 1,740 0 -249 475 3 1,969expenses8,554 0 -249 1,016 6 9,327Recognised tax losses 4,790 0 0 558 50 5,398Total deferred tax assets 13,344 0 -249 1,574 56 14,725Deferred tax liabilitiesDeferred tax liabilities in relation to:Temporary differences valuation other -1,973 -182 0 380 0 -1,775intangible assetsTemporary differences in accruals employee -280 0 244 33 -4 -7expensesTotal deferred tax liabilities -2,253 -182 244 413 -4 -1,782Total deferred tax assets and liabilities 11,091 -182 -5 1,987 53 12,943",
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"language": "en",
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"pp-value-148-3": {
"value": "20. Other expensesThe 2022 other expenses amount to EUR 41.4 million (2021: EUR 34.3 million). The other expenses comprisemarketing expenses, IT expenses, office and other overhead costs. 26. Other non-cash expensesThe other non-cash expenses mostly consist of the impairment of trade and other receivables (refer to note 9).",
"dimensions": {
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"pp-value-149-3": {
"value": "Audit costsThe audit costs consists of the following:Pricewaterhouse Member firms Total 2022Pricewaterhouse Member firms TotalCoopers / affiliatesCoopers / affiliates2021Accountants N.V.Accountants N.V.Audit of the financial 658 468 1,126 460 447 907statementsOther audit procedures - - - - - -Tax services - 101 101 - 158 158Other non-audit fees - - - - - -Total 658 569 1,227 460 605 1,065The fees listed above relate to the procedures applied to theCompany and its consolidated group entities by PricewaterhouseCoopers Accountants N.V. as the external independent auditor as referred to in Section 1, subsection 1 of the Audit Firms Supervision Act (\u2018Wet toezicht accountantsorganisaties - Wta\u2019) as well as by member firmsand affiliates of PricewaterhouseCoopers, including their tax services and advisory groups.The audit fees relate to the audit of the 2022 annual accounts, regardless of whether the work was performed during the financial year.Our independent auditor, PricewaterhouseCoopers Accountants N.V., has rendered, for the period to which our statutory audit relates, in addition to the audit of the statutory annual accounts the following services to the company and its controlled entities:Tax Services, consisting of tax compliance services.",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-155-4": {
"value": "Movement schedule tax assets and liabilitieslosses (mainly from US, Germany and Austria) and temporary differences. Recognition and derecognition of During the financial year an amount of EUR 0.6 million was these assets are based on the forecasted results for the debited directly to other comprehensive income (2021: EUR relevant group companies.0.9 million debited) for tax relating to foreign exchange results recorded in the other comprehensive income.The deferred tax liabilities relate to temporary differences inthe valuation of intangible assets that were a result of The deferred tax assets originate from accumulated tax business combinations.Current Deferred TotaBalance at 1 January 2021Tax assets 2,631 12,417 15,048Tax liability -9,590 -121 -9,711-6,959 12,296 5,337Movements during the yearPaid 10,236 0 10,236Through profit and loss -14,571 631 -13,940Through business combinations -716 -1,980 -2,696Through other comprehensive income -931 0 -931Exchange rate adjustment -41 144 103-6,023 -1,205 -7,228Balance at 31 December 2021Tax assets 2,085 13,344 15,429Tax liability -15,068 -2,253 -17,321-12,983 11,091 -1,892Movements during the yearPaid 23,563 0 23,563Through profit and loss -18,727 1,987 -16,740Through business combinations 0 -182 -182Through divestment -207 -5 -212Through other comprehensive income -634 0 -634Exchange rate adjustment 49 53 1024,044 1,852 5,896Balance at 31 December 2022Tax assets 2,994 14,725 17,719Tax liability -11,933 -1,782 -13,715-8,939 12,943 4,004",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-160-2": {
"value": "23. Earnings per share2022 2021Weighted average number of ordinary shares for the 50,400,988 50,487,806purpose of basic earnings per shareEffect of dilutive potential ordinary shares from share 137,212 -based paymentsWeighted average number of ordinary shares for the 50,538,200 50,487,806purpose of diluted earnings per shareNet income for ordinary shareholders in EUR 29,390,540 30,998,630Basic earnings per share in EUR 0.58 0.61Diluted earnings per share in EUR 0.58 0.61",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-161-2": {
"value": "Notes to the consolidated cash flow statementThe majority of the items on the consolidated cash flow statement are, on an individual basis cross-referenced to the relevant notes on the consolidated profit and loss account and the consolidated balance sheet. For the remainder of thematerial items, the reconciliation between amounts included in the consolidated cash flow statement and related amountsin the consolidated profit and loss account and the consolidated balance sheet are shown below.24. Trade and other receivables2022 2021Balance at 1 January 263,873 194,070Acquisition of subsidiaries 40 12,076Disposal of subsidiaries -17,314 0Change in allowance for bad debt -12 -901Change in receivables 49,818 50,130Exchange rate movements 6,645 8,498Balance at 31 December 303,050 263,87325. Other current liabilities2022 2021Balance at 1 January 124,905 98,609Acquisition of subsidiaries 1,832 10,841Disposal of subsidiaries -7,416 0Change in current liabilities 11,467 9,120Exchange rate movements -159 6,335Balance at 31 December 130,629 124,90526. Other non-cash expensesThe other non-cash expenses mostly consist of the impairment of trade and other receivables (refer to note 9).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-166-2": {
"value": "27. Transactions with related partiesThe Board of Directors, the Supervisory Board, majority shareholder and participations are considered to be relatedparties. For information about the Directors\u2019 remuneration reference is made to note 17. Transactions with related parties were made on terms equivalent to those that prevailin arm\u2019s length transactions. Included under other operating expenses is an amount of EUR 79 (2021: EUR 79)paid as consultancy fee to the majority shareholder of Brunel International N.V. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:724500Y5L5UIEYCJCZ03",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-167-2": {
"value": "28. Segment reporting x EUR 1,000, unless stated otherwise Operating segments have been identified on the basis of internal reports about components of the group that are regularly reviewed by the chief operating decision maker in order to allocate resources to the segments and to assess their performance. Information reported to the group\u2019s chief operating decision maker is focused at components engaged in providing services in a particular economic environment from those of other segments. A geographical segment is engaged in providing services in a particular economic environment which are subject to risks and returns that are different from those segments operating in other economic environments. The main regions are: DACH (Germany, Austria, Switzerland and Czech Republic), the Netherlands, Americas, Australasia, Europe & Africa, Middle East & India, Asia and Taylor Hopkinson. This is the basis on which internal reports are provided to the chief operating decision maker for assessing performance and determining the allocation of resources within the Group. All regions exceeding 10% of total revenue, EBIT or assets are reported separately. Unallocated relates to the corporate assets and corporate costs that do not relate to a specific segment. The remainingregions are combined in Rest of World. The region Russia & Caspian was dissolved in June 2022 after the divestment of the operations in Russia (refer to note 2).Reportable segmentsRevenue Contribution margin Operating profit2022 2021 2022 2021 2022 2021SegmentsDACH region 229,242 218,626 80,966 79,035 24,362 24,204Netherlands 190,326 186,123 55,727 57,112 16,652 17,713Australasia 161,854 109,036 16,210 10,945 3,250 709Middle East & India 143,281 107,633 23,911 17,785 14,253 9,820Americas 146,560 96,768 19,917 12,924 2,586 498Asia 161,086 110,696 23,553 14,906 9,359 2,721Taylor Hopkinson 83,228 0 17,454 0 -1,280 0Rest of World 66,247 70,786 14,378 17,877 2,642 4,260Unallocated 0 0 0 0 -10,950 -12,275Total 1,181,824 899,668 252,116 210,584 60,874 47,650The group attributes revenue to countries based on the location of the geographical location of the entity that delivers the service. In vast majority of the this location is the same as where out professionals perform work for our clients apart from the following: \u2022 In the segment Rest of World revenue of EUR 41.5 million(2021: EUR 27.4 million) is generated in The Netherlandsthat is part of the Europe and Africa region. \u2022 In the segment DACH, Germany generated more than 10% of the total revenues (EUR 215 million) attributable to external customers. The country is included in the operating segment DACH since it contributes majority of the revenue to that segment (93%).Balance sheet total Non-current assets Investment in IA & PPE2022 2021 2022 2021 2022 2021SegmentsDACH region 95,332 98,498 26,457 27,532 807 1,151Netherlands 57,633 63,494 15,917 16,358 1,638 787Australasia 53,517 39,356 7,623 7,794 86 62Middle East & India 68,810 66,253 3,125 2,740 322 43Americas 47,500 37,865 5,049 4,610 187 236Asia 86,709 66,887 10,978 1,872 267 46Taylor Hopkinson 64,176 57,490 41,199 42,347 293 0Rest of World 51,289 59,866 20,918 16,269 96 78Unallocated 22,174 12,092 22,201 17,144 7,576 4,128Total 547,140 501,801 153,467 136,666 11,272 6,531Tax expense / income Current & Long-term liabilities Depreciation and Amortisation2022 2021 2022 2021 2022 2021SegmentsDACH region 7,617 7,672 41,175 43,130 5,607 5,676Netherlands 4,285 4,370 45,098 54,761 5,016 4,516Australasia 670 130 10,509 7,196 571 566Middle East & India 1,240 944 44,910 50,689 1,143 1,052Americas 302 828 9,723 8,169 624 631Asia 2,584 915 34,575 20,203 1,853 1,160Taylor Hopkinson 870 0 17,783 14,116 1,924 0Rest of World 929 1,099 12,017 15,373 1,433 1,776Unallocated -1,757 -2,018 13,533 -13,764 3,157 3,082Total 16,740 13,940 229,323 199,873 21,328 18,459EmployeesThe total number of direct and indirect employees with the group companies is set out below:Average workforce2022 2021Direct Indirect Direct IndirectDACH region 2,042 405 1,951 381Netherlands 1,667 279 1,720 281Australasia 1,375 107 991 91Middle East & India 2,235 139 2,119 125Americas 929 125 809 103Asia 1,481 132 1,085 124Taylor Hopkinson 447 102 280 73Rest of World 1,011 104 954 77Unallocated - 59 - 58Total 11,187 1,452 9,909 1,313Total workforce 12,639 11,222Workforce at 31 December2022 2021Direct Indirect Direct IndirectDACH region 2,133 412 2,001 390Netherlands 1,718 281 1,764 278Australasia 1,491 109 1,159 102Middle East & India 2,260 155 2,131 126Americas 999 143 813 110Asia 1,511 135 1,218 122Taylor Hopkinson 312 112 280 73Rest of World 659 70 1,470 147Unallocated - 62 - 62Total 11,083 1,479 10,836 1,410Total workforce 12,562 12,246Other segment informationOther segment information provides an overview of the activities with regard to our global vertical approach. Considering the size of the vertical Life Science is grouped under Engineering. Revenue2022 2021Conventional Energy 460,872 362,974Future mobility 78,141 70,998Engineering 155,506 157,480Mining 102,917 55,266Renewable Energy 142,180 31,576Infrastructure 55,654 55,079Other 186,554 166,295Total 1,181,824 899,668",
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"pp-value-173-1": {
"value": "Company balance sheet as at 31 December 2022x EUR 1,000, before profit appropriation 31 December 2022 31 December 2021Non-current assetsOther intangible assets (29) 13,330 8,702Property, plant & equipment (30) 409 430Right-of-use assets (31) 2,435 3,382Investments accounted for using the equity 283,563 265,292method (32)Deferred tax income assets 7,540 6,999Total non-current assets 307,277 284,805Current assetsTrade and other receivables (33) 11,391 20,699Income tax receivables 0 0Cash and cash equivalents (34) 785 996Total current assets 12,176 21,695Total assets 319,453 306,500Non-current liabilitiesLease liabilities (31) 1,742 2,637Total non-current liabilities 1,742 2,637Current liabilitiesLease liabilities (31) 693 745Other current liabilities (35) 9,817 11,864Income tax payables 2,522 3,018Total current liabilities 13,032 15,627Total liabilities 14,774 18,264Net assets 304,679 288,236Shareholders' equity (36)Share capital 1,517 1,517Share premium 86,145 86,145General reserve 174,907 165,827Translation reserve 12,013 3,511Share based payments 707 237Unappropriated result 29,390 30,999Total shareholders' equity 304,679 288,236Company profit and loss account for the year ended 31 December 2022x EUR 1,000 2022 2021Revenue (37) 16,269 14,533Cost of sales 0 0Gross Profit 16,269 14,533Indirect personnel expenses (38) -11,946 -12,840Depreciation and amortisation (29-31) -3,941 -3,610Other expenses (39) -11,332 -9,602Total operating costs -27,219 -26,052Operating profit -10,950 -11,519Exchange differences -22 95Interest income -83 -58Interest expenses -45 -9Financial income and expense -150 28Share of profit of investments accounted for 37,689 39,533using the equity method (40)Result before tax 26,589 28,042Tax 2,801 2,957Net result 29,390 30,999Notes to the company balance sheetand profit and loss account x EUR 1,000, unless stated otherwiseinterest is General acquisitionaccountedThe annual accounts of Brunel International N.V. have been prepared using the option of section 362, subsection 8, of When the Book 2 of Dutch Civil Code, meaning that the accounting any retaineprinciples used are the same as for the consolidated annual change in accounts. Foreign currency has been translated, assets and income staliabilities have been valued, and net income has been determined, in accordance with the accounting principles When partfor the valuation of assets and liabilities and determination bought orof profit on pages 104 until 114. loss of conpaid or recFinancial assets acquired oInvestments in consolidated subsidiaries are entities over which the company has control, i.e. the power to govern the Revenuefinancial and operating policies, generally accompanying a Brunel Intshareholding of more than one half of the voting rights. business ISubsidiaries are recognised from the date on which control support seis transferred to the company or its intermediate holding recogniseentities. They are derecognised from the date that control are renderceases. The company applies the acquisition method to account for acquiring subsidiaries, consistent with the approach identified in the consolidated financial statements. The consideration transferred for the acquisition of a subsidiary is the fair value of assets transferred, liabilities incurred to the former owners of the acquiree and the equity interests issued by the company. The consideration transferred includes the fair value of any asset or liability resulting from a contingent consideration arrangement. Identifiable assets acquired and liabilities and contingent liabilities assumed in an acquisition are measured initially at their fair values at the acquisition date, and are subsumed in the net asset value of the investment in consolidated subsidiaries. Acquisition-related costs are expensed as incurred.Investments in consolidated subsidiaries are measured at net asset value. Net asset value is based on the measurement of assets, provisions and liabilities and determination of profit based on the principles applied in the consolidated financial statements. When an acquisition of an investment in a consolidated subsidiary is achieved in stages, any previously held equity remeasured to fair value on the date of The remeasurement against the book value is for in the income statement.company ceases to have control over a subsidiary, interest is remeasured to its fair value, with the carrying amount to be accounted for in the ement. of investments in consolidated subsidiaries are sold, and such transaction does not result in the trol, the difference between the consideration ed and the carrying amount of the net assets sold, is directly recognised in equity.tional N.V. provides management services, management, design, implementation and Revenue from providing services is in the accounting period in which the services ed.29. Other intangible assetsThis concerns software. Movements during the year:2022 2021At cost at 1 January 34,917 31,012Accumulated amortisation -26,215 -23,450Balance at 1 January 8,702 7,562Changes in carrying amountAdditions 7,457 3,905Amortisation -2,829 -2,765Balance at 31 December 13,330 8,702At cost at 31 December 42,374 34,917Accumulated amortisation -29,044 -26,215Balance at 31 December 13,330 8,702The amortisation rate for software is 20-40% per annum.In 2022 no software that was fully amortised has been written off from both the at cost value and the accumulatedamortisation (2021: nihil). 30. Property, plant & equipmentMovements during the year:2022 2021At cost at 1 January 826 603Accumulated depreciation -396 -288Balance at 1 January 430 315Changes in carrying amountAdditions 119 223Depreciation -140 -108Balance at 31 December 409 430At cost at 31 December 945 826Accumulated depreciation -536 -396Balance at 31 December 409 430The depreciation rate for property, plant & equipment is 20-40% per annum.In 2022 no property, plant & equipment that was fully depreciated has been written off from both the at cost valueand the accumulated depreciation (2021: nihil).31. LeasesMovements during the year:This note provides information for leases where thecompany is a lessee.Amounts recognised in the balance sheetThe company balance sheet shows the following amounts relating to leases:Right of use asset 2022 2021Right of use asset - Property 2,314 3,194Right of use asset - Cars 121 188Total 2,435 3,382Lease liabilityCurrent 693 745Non-current 1,742 2,637Total 2,435 3,382Additions to the right-of-use assets during 2022 amount to EUR 0.1 million (2021: EUR 0.1 million).Amounts recognised in the profit and loss accountThe profit and loss account shows the following amounts related to leases:Depreciation charge of right-2022 2021of-use assets Depreciation -972 -737Interest expense 0 0Expense relating to Short-term and -89 -80low-value leases (included other expenses)The total cash outflow for leases in 2022 was EUR 0.8 million(2021: EUR 0.8 million).32. Investments accounted for using the equity methodThe investments accounted for using the equity method consist of the following:2022 2021Subsidiaries 283,070 264,810Funding of group companies 494 482Balance at 31 December 283,563 265,292SubsidiariesMovements during the year: 2022 2021Balance at 1 January 264,810 194,931Capital contributions 1,250 60,646Profit for the year 37,689 39,533Dividend payment -30,223 -32,000Share based payments 394 218Divestments -98Recognition of put option liability 0 -8,570Actuarial gains/(losses) 733 87Reclass negative participations to 0 18funding of group companiesExchange rate movements 8,514 9,947Balance at 31 December 283,070 264,810Funding of group companiesMovements during the year: 2022 2021Balance at 1 January 482 668Reclass negative participations to 0 -18funding of group companiesAdditions 0 0Repayments 0 -196Exchange rate movements 12 28Balance at 31 December 494 482The interest rate for funding of group companies is based onour global transfer pricing policy. The interest rate is around 5%. There are no repayment schedules as this depends on the cash flow of the group company. The fair value approximates the book value.33. Trade and other receivablesTrade and other receivables consist of the following:2022 2021Group companies 7,452 15,845Other receivables 3,939 4,854Balance at 31 December 11,391 20,699All trade and other receivables fall due within one year. The fair value approximates the book value.34. Cash and cash equivalentsCash at bank and in hand are freely disposable. The fair value approximates the book value.35. Other current liabilities The other current liabilities consist of the following:2022 2021Group companies 3,606 10,877Other current liabilities 6,211 987Balance at 31 December 9,817 11,864All current liabilities fall due within one year. The fair value approximates the book value.36. Shareholders\u2019 equity Composition of and changes in shareholders\u2019 equity:LegalShare Share General Share Translation Unapro- TotaCapitalPremiumReservebased reservepriated paymentsresultBalance at 31 December 2020 1,517 86,145 175,869 0 -6,485 15,590 272,636Exchange differences result 9,996 9,996Actuarial gains/(losses) 87 87Recognition of put option liability (8,570) (8,570)Share based payments 237 237Acquisition of treasury shares (1,977) (1,977)Result financial year 30,999 30,999Cash dividend (14) (15,172) (15,172)Appropriation of result 15,590 (15,590)Balance at 31 December 2021 1,517 86,145 165,827 237 3,511 30,999 288,236Exchange differences result 8,502 8,502Actuarial gains/(losses) 733 733Share based payments 28 470 498Result financial year 29,390 29,390Cash dividend (14) (22,680) (22,680)Appropriation of result 30,999 (30,999)Balance at 31 December 2022 1,517 86,145 174,907 707 12,013 29,390 304,679In the year under review a dividend of EUR 0.45 per sharewas paid. The proposed dividend for 2022 will be EUR 0.55 per share.37. RevenueThe revenue in the company profit and loss account relatesto management fees charged to group entities.38. Direct and indirect personnel expensesSalaries, social security charges and pension expenses amounted to EUR 6.4 million, EUR 0.6 million and EUR 0.3 million, respectively for 2022 (2021: expenses of EUR 7.0 million, EUR 0.6 million and EUR 0.3 million, respectively). Atthe end of 2022 Brunel International N.V. employed 62 people (2021: 62), all in the Netherlands. On average duringthe year Brunel International N.V. employed 59 people (2021: 58). Besides the Board of Directors and their personal assistants, these concern the group finance, legal,IT and HR department. 39. Other expensesThe 2022 other expenses amount to EUR 11.3 million (2021: EUR 9.6 million) and comprise IT expenses, marketing expenses, office and other overhead costs.40. Share of profit of investments accounted for using the equity method2022 2021Profit group companies 37,689 39,533Other Disclosures of director\u2019s remuneration and audit fees are included in notes 17 and 20 to the consolidated annual accounts. GuaranteesThe company has guaranteed the liabilities for its Dutch participations Brunel Nederland B.V. and Brunel Energy Holding B.V. Brunel International N.V. has guaranteed towards Brunel GmbH its receivable on Brunel Car SynergiesGmbH. At 31 December 2022 this receivable amounts to EUR 2.0 million (2021: EUR 2.0 million). Brunel International N.V. has guaranteed towards Liberty Mutual Surety Europe B.V. EUR 5.1 million (2021: EUR 4.9 million) and towards HSBC Bank (China) Company Ltd EUR 1.5 million (2021: EUR 1.5 million). No other guarantees have been provided (2021: EUR 0.0 million). Brunel International N.V. has issueda letter of credit towards HSBC for the credit facility of Brunel India Private Ltd. The letter of credit amounts to EUR 2.6 million (2021: EUR 2.4 million) and is undrawn as per year-end 2022.Brunel International N.V. has guaranteed the ultimate balance of sums payable under the credit facility (refer to note 12). Brunel International N.V. is part of the Dutch fiscal unity for corporate income taxes, as well as for value-added taxes. Asa consequence, the company bears joint and several liabilities for the debts with respect to corporate income taxes and value-added taxes of the fiscal unity. The company settles corporate income taxes, based on the fiscal results before taxes of the subsidiaries belonging to the fiscal unity.Events after balance sheet dateNo events of interest to the group as a whole took place after the balance sheet date.Amsterdam, 17 February 2023The Board of Directors The Supervisory BoardJ.T. Andringa J.J.B.M. SpeeP.A. de Laat F.I.M. van der VloedA.G. Maude K. Koelemeijer",
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